United States v. Graser-Rothe
U.S. Circuit Court for the District of Southern Ohio
On Application for Review of a Decision by the Board of United States General Appraisers. Tlic decision of the Board of General Appraisers (G. A. 0,631; T. D. 28,289) sustained the protest of M. A. Graser-Rothe against the assessment of duty by the surveyor of customs at the port of Cincinnati. The opinions filed by the board read as follows: Fischer, General Appraiser.
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On Application for Review of a Decision by the Board of United States General Appraisers. Tlic decision of the Board of General Appraisers (G. A. 0,631; T. D. 28,289) sustained the protest of M. A. Graser-Rothe against the assessment of duty by the surveyor of customs at the port of Cincinnati. The opinions filed by the board read as follows: Fischer, General Appraiser. The merchandise consists of crushed marble., upon which duty was assessed at the rate of 10 per cent, ad valorem, under the provisions of Tariff Act July 24, 1897, c. II, § 1, Schedule N, par. 463, 30 Stat. 194 (U. S. Comp.…
1Opinion of the Court
THOMPSON, District Judge.
I agree with General Appraiser Plowell that:
“The merchandise as imported has been converted from a comparatively valueless article into a commodity of use and value by a process of manufacture specially designed for the purpose. Labor and machinery have been used in producing it, and because of the manufacturing process it has acquired a new name and a new use. It is therefore no longer a erode mineral, but is a manufactured article.”
It is dutiable at 20 per cent, ad valorem under the provision in section 6, for “all articles manufactured, in whole or in part, not…
2Cited by1 opinion
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