Kubierschky v. United States

WalKER, Judge:

This is a suit brought against tbe United States for tbe recovery of money paid as customs duties claimed to have been illegally exacted on an importation of granite. Tbe collector of customs *144classified tbe merchandise as granite suitable for use as monumental, paving, or building stone, not specially provided for, and assessed duty thereon at the rate of 60 per centum ad valorem under the provision therefor in paragraph 234 of the Tariff Act of 1930. Plaintiff’s claim is that the granite is entitled to classification under the provision in paragraph 214 of the same act for…