Rowley v. United States

Landis, Judge:

Plaintiff here protests the collector’s classification of “Triple Rojo,” a building construction material imported from Mexico, as manufactures of earthy or mineral substances, not specially provided for, other (not decorated), under paragraph 214 of the Tariff Act of 1930, as modified, for which it was assessed at 15 per centum ad valorem.

Plaintiff claims the merchandise should have been classified under paragraph 201(b) as brick, not specially provided for, not glazed, enameled, painted, vitrified, ornamented, or decorated in any manner, and dutiable at the modified rate of 50…