Legal Opinion

Tower v. United States

United States Customs Court

Decided January 24, 1950No. 53963; protest 138193-K (Buffalo)PublishedCited by 3 opinions

1Opinion of the Court

Mollison, Judge:

The merchandise the subject of this protest is described on the invoice as “Rough Roman Travertine Marble Slabs” and was assessed with duty by the collector of customs at the rate of 50 per centum ad valorem under the provision in paragraph 234 (c) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 234 (e)) for—

Freestone, sandstone, limestone, lava, and all other stone suitable for use as monumental or building stone, except'marble, breccia, and onyx, not specially provided for, hewn, dressed, or polished, or otherwise manufactured, * * *.

The protest claim is for duty at the…

2Cases cited2 opinions

  1. United States v. National Importing Co.Court of Customs and Patent Appeals · 1924
  2. Protest 59116-K of J. T. Steeb & Co.United States Customs Court · 1946

3Cited by3 opinions

  1. International Granite & Marble Corp. v. United StatesUnited States Customs Court · 1952
  2. Quality Marble & Granite Co. v. United StatesUnited States Customs Court · 1965
  3. C. J. Tower & Sons v. United StatesUnited States Customs Court · 1955

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