C. S. Emery & Co. v. United States

Landis, Judge:

The relatively broad issue in this protest is whether entry merchandise described as “Asphalt Saturated Asbestos Felt Perforated” should be classified as an article of asbestos, not specially provided for, dutiable at 9 per centum ad valorem, under TSUS item 518.51, as it was in liquidation, or, more properly, as building paper or building paper-felt, dutiable at 5 per centum ad valorem under TSUS item 251.05, as plaintiff claims. If the merchandise is both, that is, an article of asbestos and building paper or felt, then it will be classified as building paper or felt which is…