Bruce Marble & Granite Works v. United States

Mollison, Judge:

The merchandise the subject of this protest is described on the invoice as “7 Red Granite Blocks — Rough with two sawn faces on each *363block.” It was assessed with duty at the rate of 30 percent ad valorem under the provision in paragraph 234 (a) of the Tariff Act of 1930, as modified by the trade agreement with Finland, T. D. 48554, reading as follows:

Granite suitable for use as monumental, paving, or building stone, not specially provided for:

Hewn, dressed, pointed, pitched, lined, or polished, or otherwise manufactured * * *.

The protest claim is for duty at the rate of 12J4…