Cathay Crafts Corp. v. United States

Keefe, Judge:

In this suit the plaintiff seeks to recover certain customs duties alleged to have been illegally assessed by the collector at New York upon merchandise described upon the invoices as carved green and purple feldspar. Duty was assessed thereon at the rate of 50 per centum ad valorem under paragraph 233 of the Tariff Act of 1930 as articles composed wholly or in chief value of semiprecious stone, not specially provided for. The plaintiff claims that the imported articles are not composed of semiprecious stones and therefore are properly dutiable as articles composed wholly or in…