Traitel Bros. v. United States

Citations

• 131 F. 994
• 1904 U.S. App. LEXIS 4971

Syllabus

<p>1. Customs Duties — Classification—Welsh Quarry Tiles — Brick—Similitude.</p> <p>So-called “Welsh quarries” are not dutiable as “tiles” under paragraph 88, Tariff Act July 24, 1897, c. 11, § 1, Schedule B, 30 Stat. 155 [U. S. Comp. St 1901, p. 1632], but under paragraph 87 of said act, 30 Stat. 155 [U. S. Comp. St. 1901, p. 1632], as “brick, other than fire brick,” which they closely resemble in material, quality, texture, and the use to which they are put, within the meaning of the so-called “similitude clause” in section 7 of said act, c. 11, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693].</p>