Legal Opinion
United States v. Tompkins Kiel Marble Co.
Court of Customs and Patent Appeals
Decided April 17, 1926No. 2674PublishedCited by 4 opinions
1Opinion of the CourtGraham, Presiding Judge
The goods imported are two shipments of stone entered as Pierre brute and Champville stone and classified for duty as marble in *8block at 65 cents per cubic foot, under paragraph 232 of the Tariff Act of 1922. The goods were claimed, in the protests, to be dutiable as limestone at 15 cents per cubic foot under paragraph 235 of said act. The importer appealed to the Board of General Appraisers, and the board, after a hearing, sustained the protests. From that judgment the Government appeals.
Paragraphs 232 and 235, so far as material, are as follows:
232. Marble, breccia, and onyx, in block,…
2Cases cited3 opinions
- United States v. JacksonCourt of Customs and Patent Appeals · 1910
- Bockmann v. United StatesCourt of Appeals for the Second Circuit · 1908
- Fisher v. United StatesU.S. Circuit Court for the District of Southern New York · 1899
3Cited by4 opinions
- United States v. Ben Felsenthal & Co.Court of Customs and Patent Appeals · 1928
- Intercontinental Marble Corp. v. United StatesUnited States Court of International Trade · 2003
- Neuman & Schwiers Co. v. United StatesCourt of Customs and Patent Appeals · 1936
- Wallau Inc. v. United StatesCourt of Customs and Patent Appeals · 1927