United States v. Eytinge

The merchandise involved in this case was reported by the appraiser to consist of “tubes of various lengths and of different diameters, composed of plain white china and therefore returned for duty. * * * under paragraph 94 of the tariff act of 1909.” The importation was thereupon assessed with duty at the rate of 55 per cent ad valorem under that paragraph.

The importers protested against the assessment, claiming the merchandise to be dutiable at 35 per cent ad valorem as articles composed of earthy substances within paragraph 95 of the act.

The protest was submitted to the Board of General…