Atlas Export Co. v. United States

Oliver, Chief Judge:

This case relates to certain square and circular pieces of onyx that are polished on one flat side and on all the edges. All of the pieces in question are approximately seven-eighths of 1 inch in thickness, and either 3*4, 6, or 8 inches square, or 5, 6, or 8 inches in diameter. Each piece has a hole drilled in the center.

The merchandise was assessed with duty at the rate of 50 per centum ad valorem under the provision in paragraph 232 (d) of the Tariff Act of 1930 for “onyx, wholly or partly manufactured into monuments, benches, vases, and other articles * * * not…