Casavan Carrara Marble Co. v. United States

Wilson, Judge:

The parties to this action have stipulated that the involved merchandise consists of colored glass tile or tiling. The collector assessed the importation at 50 per centum ad valorem under paragraph 218 (f) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, supplemented by Presidential proclamation, T. D. 51898, as articles of colored glass, not cut or engraved. The importer claims that the merchandise is properly dutiable at 15 per centum ad valorem under the provisions of paragraph 231 of the tariff act, as modified by the Torquay…