United States v. American Thermo-Ware Co.

An importation- of oval-shaped glasses, suitable for the manufacture of automobile goggles, was classified by the collector of customs at the port of New York as “ground and polished coqu'ille glasses” and' assessed for duty under the provisions of paragraph 109 of the tariff act of July 24, 1897, which paragraph reads as follows:

109. Lenses of glass or pebble, ground and polished to a spherical, cylindrical, or prismatic form, and ground and polished piano or coquille glasses, wholly or partly manufactured, with the edges unground, forty-five per centum ad valorem; if with their edges ground…