Court Opinion

ID: 8758693
Source: CourtListenerOpinion
Date Created: 2022-11-26 11:57:16.370972+00
Date Added: 2024-06-11T17:01:25.798562
License: Public Domain

TOWNSEND, Circuit Judge
(orally). The evidence before the Board of General Appraisers shows that the merchandise in question has not been ground and polished, but has been molded, to a spherical form. In order that lenses may be embraced within the provisions of paragraph 109 of the Tariff Act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule B, 30 Stat. 158 [U. S. Comp. St. 1901, p. 1635]), it is essential that they be brought to a spherical, cylindrical or prismatic form by both grinding and polishing; and, as the evidence shows that the result has not been thus accomplished in the present case, the decision of the Board of General Appraisers is affirmed.