F. W. Myers & Co. v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the District of Vermont.' For decision below, see 155 Fed. 502, affirming a decision by the Board of United States General Appraisers, G. A. 6,277 ('if. D. 27,059), which had affirmed the assessment of duty by the collector of customs at the port of Burlington.
1Opinion of the Court
NOYES, Circuit Judge.
The merchandise in question is ground corundum ore. The government contends that it comes by similitude within paragraph 419 of the tariff act (Act July 24, 1897, c. 11, § 1, Schedule N, 30 Stat. 191 [U. S. Comp. St. 1901, p. 167'4]):
“Emery grains, and emery manufactured, ground, pulverized or refined, one cent per pound.”
The importers claim that it is free of duty, as manufactured sand, under paragraph 671:
“■* * * sand, crude or manufactured, not otherwise provided for in this act.”
Corundum is “alumina, or the oxide of the metal aluminum, as found native in a crystalline…
2Cited by2 opinions
- Cronin v. United StatesUnited States Customs Court · 1940
- Myers v. United StatesU.S. Circuit Court for the District of Vermont · 1910