Thermal Syndicate, Ltd. v. United States

Keefe, Judge:

This is an action to recover duties exacted by the collector at New York on shipments of fused silica. Duty was assessed thereon at 30 per centum ad valorem under paragraph 214 of the Tariff Act of 1930. The plaintiff claims that the merchandise is entitled to entry free of duty under the eo nomine provision for silica in paragraph 1775.

The evidence produced by the plaintiff at the trial establishes that crude silica in the form of natural sand, having a purity of 99.8 per centum, after drying and screening, is placed in an electric furnace, a box-shaped receptacle having…