Atlas Export Co. v. United States

The sole question to be decided in this case, as stated in appellants’ brief, is whether the imported merchandise (certain square and circular pieces of onyx) “is onyx wholly or partially manufactured, or is slabs, polished, containing not less than four superficial inches.”

The merchandise in this case was exported from Mexico, and was described by the lower court as “certain square and circular pieces of onyx that are polished on one fiat side and on all the edges. All of the pieces in question are approximately seven-eighths of 1 inch in thickness, and either 3}¡, 6 or 8 inches square, or…