Salomon v. United States

Keefe, Judge:

The merchandise under consideration in this case consists of 340 bags of finely ground silica. Duty was assessed thereon at 30 per centum ad valorem under paragraph 214, Tariff Act of 1930. The plaintiffs claim that the merchandise is dutiable under paragraph 207 as silica, crude, at $3.50 per ton, or as an earth unwrought or unmanufactured at $1 per ton, or as an earth wrought or manufactured at $2 per ton. By amendment, it is further claimed that the merchandise is free of duty under paragraph 1775, providing for silica eo nomine.

*294The pertinent provisions of the Tariff Act of…