Joseph Weiss Co. v. United States

Mollison, Judge:

The merchandise the subject of these two protests, which were consolidated for trial and disposition, consists of a substance known as artificial corundum. It was assessed with duty at the rate of 1 cent per pound under the provision in paragraph 1514 of the Tariff Act of 1930 for “artificial abrasives, in grains,” and is claimed to be properly dutiable at the rate of one-half of 1 cent per pound under the provision in the same paragraph, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, for “corundum, * * * in grains.” The issue is therefore whether the…