United States v. American Express Co.

These are cross-appeals from the decision of the Board of United States General Appraisers.

The merchandise involved in this appeal consists of circular pieces of concavo-convex glass cut to uniform size, described by the appraiser as “glass circles bent and cut to size for watch crystals, the edges not being ground or polished,” and classified by the collector under paragraph 230 of the Tariff Act of 1922.

The court below held the merchandise to be cylinder or sheet glass and dutiable at 1J4 cents per pound and 5 per centum ad valorem under paragraphs 219 and 224.

The Government appealed from…