Watson Bros. v. United States

The present case relates to certain importations of mica made under the tariff act of 1909. The issue is whether or not the mica in question is “ cut mica ” within the purview of paragraph 91 of that act.

The appraiser reported that the mica was wholly or in chief part cut to rectangular shape, and he therefore returned the same as cut mica dutiable at 10 cents per pound, plus 20 per cent ad valorem, *417under paragraph 91, as interpreted in Abstract 20677 (T. D. 29559). Duty was assessed upon the importations in. accordance with this return.

The importers duly protested, claiming the mica to be “…