163 F. 53 | 2d Cir. | 1908
The merchandise in question is ground corundum ore. The government contends that it comes by similitude within paragraph 419 of the tariff act (Act July 24, 1897, c. 11, § 1, Schedule N, 30 Stat. 191 [U. S. Comp. St. 1901, p. 167'4]):
“Emery grains, and emery manufactured, ground, pulverized or refined, one cent per pound.”
The importers claim that it is free of duty, as manufactured sand, under paragraph 671:
“■* * * sand, crude or manufactured, not otherwise provided for in this act.”
Corundum is “alumina, or the oxide of the metal aluminum, as found native in a crystalline state.” Century Dictionary. Emery is “granular corundum, more or less impure, generally containing magnetic iron.” Century Dictionary. Similar definitions appear in other authorities, and it cannot be questioned that emery is merely an impure grade of corundum, or that emery and corundum are used for the same purposes. Corundum is certainly similar to emery. In fact, it is almost the identical article. It was properly assessed lor duty as emery under the similitude clause, unless the importers’ contention that it actually is sand be correct.
The decision of the Circuit Court is affirmed.