Raphael Glass Co. v. United States

This is an appeal from a judgment of the United States Customs Court.

Merchandise, described by the appraiser on the invoice as “colored rolled glass, ” some under one-half inch, and the other one-half inch or over, in thickness, was assessed by the collector at the port of Los Angeles with a duty of 5 per centum ad valorem, in addition to the rates otherwise chargeable thereon, under paragraph 224 of the Tariff Act of 1930.

The importer protested, claiming that “5% additional duty was erroneously assessed on rolled glass cold over ji inch in thickness.” The protest was dated June 15, 1931.

In…