United States v. Grasselli Chemical Co.

The merchandise in question consists of hewn lava stone cut into special shapes adapted for use and used as linings for the towers or chimneys of factories. Duty was assessed thereon at the rate of 50 percent ad valorem under paragraph 114 of the tariff act of 1909, which provides for—

Freestone, granite, sandstone, limestone, and all other monumental or building stone, except marble, breccia, and onyx, not specially provided for in this section, hewn, dressed, or polished, or otherwise manufactured, * * *.

The protest made various claims, but the reliance of the importer seems to be that the…