Charles B. Chrystal Co. v. United States

BrowN, Judge:

This suit against the United States was brought at New York to recover certain customs duties claimed to have been illegally exacted upon an importation of what was described on the invoice and entry papers as powdered pumice or powdered pumice stone.

The collector of customs at the port of New York classified the merchandise as manufactured pumice stone under paragraph 206, Tariff Act of 1930, and assessed duty thereon at the rate of % of a cent per pound.

The importer protested, claiming that the merchandise was neither wholly nor partly manufactured and was, therefore, dutiable…