124 F. 301 | U.S. Circuit Court for the District of Southern New York | 1900
(orally). It seems to me that paragraph 92, Schedule B, § 1, c. 11, of the act of July 24, 1897, 30 Stat. 156 [U. S. Comp. St. 1901, p. 1632], was not intended to provide for manufactures of pumice stone combined with anything else. It deals with “pumice stone, wholly or partially manufactured,” and pumice stone “unmanufactured.” I do not think this article is properly within the terms of that paragraph.
As to paragraph 97, in view of the decision of the Circuit Court of Appeals in Dingelstedt v. U. S., 91 Fed. 112, 33 C. C. A. 395,1 do not think the article could properly be classified there. But plainly and
Therefore I reverse the decision of the Board of Appraisers, and. hold that the article is dutiable by similitude, the same as pumice stone manufactured.