Los Angeles Tile Jobbers, Inc. v. United States

Landis, Judge:

Plaintiffs protest defendant’s tariff classification of 382 cartons of small multi-colored glass cubes, attached to a paper backing, imported at Los Angeles. The glass cubes, a product of Italy, were manufactured by Vetrum, a self-described “Factory of Venetian glass mosaics for wall linings and floors”. (See, official papers in evidence, E. 30.)

Pointing up the tariff classification issue are the following undisputed facts, testified to of record. Each cube was of a size 20 by 20 millimeters with a riffled back for adhesion to a surface. About 225 cubes, 15 across and 15 down,…