Sargent Co. v. United States

In this case, which is submitted without oral argument by either party, it appears from the record that certain plain white porcelain crucibles, about 2 inches in diameter at the top and about 1 inch in height, were assessed for duty at 55 per cent ad valorem under paragraph 94 of the tariff act of 1909. They are claimed by the importers' to be dutiable as earthenware crucibles under paragraph 92 of the *463same act at 25 per cent ad valorem. No evidence whatever, except a sample of the merchandise, wak offered to support the protest, and the question here is purely one of law.

The material part…