C. J. Tower & Sons v. United States

Mollison, Judge:

Paragraph 234 (c) of the Tariff Act of 1930, as modified by the Presidential proclamation carrying out the Annecy *135Protocol of Terras of Accession to the General Agreement on Tariffs and Trade, T. D. 52476, imposes a duty of 25 per centum ad valorem on limestone suitable for use as monumental or building stone, when “hewn, dressed, or polished, or otherwise manufactured,” and upon-stone of such description when “unmanufactured, or not dressed, hewn, or polished” a duty of 7% cents per cubic foot.

The merchandise at bar consists of limestone suitable for use as monumental or…