Selectile Co. v. United States

Eao, Judge:

The merchandise involved in this case consists of quirk mitered polished marble pieces, l'O" x NO" x It was assessed with duty at 21 per centum ad valorem under item 514.81, Tariff Schedules of the United States, 'as marble articles, other than slabs. It is claimed to be dutiable at 7 per centum ad valorem under item 514.65, as slabs, rubbed or polished in whole or in part.

The pertinent provisions of the tariff schedules are as follows:

Schedule 5, part 1:

Subpart C. - Stone and Stone Products

Subpart C headnotes:

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2. The term “slabs” (items 514.61 and 514.65) embraces flat stone…