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124 F. 1014

Docket No. 2,749.

Fleming v. United States

United States Circuit Court for the Southern District of New York · decided 1899-01-13

<p>1. Customs Duties — Classification—Magnesio Fire-Brick.</p> <p>Certain magnesio brick, glazed, not known in commerce as fire-brick, are not within the provision in Tariff Act Aug. 28, 1894, c. 349,. § 1, Schedule B, par. 77, 28 Stat. 512, for “magnesio fire-brick,” but are dutiable as “brick * * * glazed,” under paragraph 76 of said act.</p>

2 counsel of record

Relies on Fleming Cement & Brick Co. v. United States

Decided 1899-01-13

¶11. Customs Duties — Classification—Magnesio Fire-Brick.

¶2Certain magnesio brick, glazed, not known in commerce as fire-brick, are not within the provision in Tariff Act Aug. 28, 1894, c. 349,. § 1, Schedule B, par. 77, 28 Stat. 512, for “magnesio fire-brick,” but are dutiable as “brick … glazed,” under paragraph 76 of said act.

¶3Appeal by Fleming & Co. from a decision of the Board of General Appraisers, which affirmed the decision of the collector of customs at the port of New York. See G. A. 3266.

¶4Howard T. Walden, for importers.

¶5Henry C. Platt, Asst. U. S. Atty.

¶6WHEELER, District Judge.

¶7. These importations are of brick, returned by the appraiser as glazed brick, and assessed at 30 per cent., under paragraph 76, Schedule B, § 1, c. 349, Tariff Act Aug. 28, 1894 (28 Stat. 512), against a protest that they are dutiable as “magnesic fire-brick,” under paragraph 77, at one dollar per ton. Further testimony has been taken. The question on the whole is whether these *1015are so magnesio fire-brick as to sustain the protest. On careful examination of all, they do not appear to be, in commerce, fire-brick, and the same conclusion is reached as was before in Fleming Cement & Brick Co. v. United States (C. C.) 84 Fed. 158.

¶8Decision affirmed.

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