Riegelman v. United States

127 F. 493, 1903 U.S. App. LEXIS 5235

• Court: U.S. Circuit Court for the District of Southern New York
• Decided: December 23, 1903
• Docket: No. 3,327
• Status: Published

Opinion

HAZEL, District Judge.

The term “cylinder glass,” as used in the tariff act of 1897 (30 Stat. 151 [U. S. Comp. St. 1901, p. 1625]), is descriptive of glass manufactured by first blowing the glass into large cylinders, flattening the same on hot iron plates, then cutting in squares and sizes named in the statute, and finishing by polishing or beveling. In my opinion, the cylinder glass described in the protest is cylinder glass polished or beveled, and hence the importation was correctly assessed an additional duty of 5 per cent, ad valorem, under' paragraph 107, Schedule B, § 1, c. xi, 30 Stat. 158 [U. S. Comp. St. 1901, p. 1635].

Decision of the Board of General Appraisers is affirmed.