Favrot v. United States

Mollison, Judge:

The plaintiff in this case imported 183 pieces of marble in slab form. All of the pieces were seven-eighths of an inch thick and 2 feet 4% inches in one dimension, the other dimension being either 2 feet 10y2 inches or 5 feet 9% inches. The pieces were all polished on one surface, but apparently not on the edges. The collector of customs assessed duty thereon at the rate of 21 per centum ad valorem under the provision in paragraph 232(d), Tariff Act of 1930, as modified by T.D. 54108, for :

Marble * * * wholly or partly manufactured into monuments, benches, vases, and other…