Domestic Marble & Stone Co. v. United States

Bosenstein, Judge:

The merchandise involved herein consists of 10 travertine blocks imported from Italy in 1966 which were assessed in liquidation with duty at 21 per centum ad valorem under TSUS *361item 515.24 which provides for travertine, hewn, sawed, dressed, polished, or otherwise manufactured, and suitable for use as monumental, paving, or building stone.

Plaintiff claims that the blocks are properly dutiable at 10.5 cents per cubic foot under TSUS item 515.21 as travertine, not hewn, not sawed, not dressed, not polished, and not otherwise manufactured.1

The relevant provisions read as…