Waddell & Co. v. United States

The goods in question consisted of scouring bricks. The appraiser reported the merchandise as “in the shape of bricks of various sizes. *64They are composed of silica, iron oxide, alumina, lime, and magnesia.” They are shown by the testimony to be known as rubbing bricks, scouring bricks, German brick, or Schumacher rubbing bricks, and by stipulation between the parties it is agreed that the merchandise is for scouring and is used for abrasive purposes in rubbing and cleaning marble. The merchandise was assessed for duty at 35 per cent ad valorem under the provision of paragraph 95 of the tariff…