Arthur H. Thomas Co. v. United States

Keefe, Judge:

This action involves the collector’s assessment of duty as earthenware upon certain pipe clay triangles at the rate of 45 per centum ad valorem and 10 cents per dozen pieces under paragraph 211 of the Tariff Act of 1930. The plaintiff claims that the merchandise is properly dutiable as articles of earthy or mineral substances at 30 per centum ad valorem under paragraph 214.

At the trial the plaintiff established that the articles in question consisted of three metal or iron wires joined at the ends to form a triangle, each of the wires being covered or enclosed by a cylindrical…