John C. Rogers & Co. v. United States

Landis, Judge:

This protest raises question as to the common meaning of the tariff term “fire brick” in paragraph 201(a) of the Tariff Act of 1930. Both sides agree that determination of that question is necessary to the proper classification of articles here invoiced *13as “saggers” and “rings” imported from Sweden. Plaintiff claims that the articles are “fire brick” dutiable at 5 per centum ad valorem under paragraph 201(a), as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108.

'Customs officials at Philadelphia, the United…