Legal Opinion

Protest 733-K of Harry Winston, Inc.

United States Customs Court

Decided July 3, 1943No. 48506Published

1Opinion of the Court

Keefe, Judge:

This case involves the classification of two rough diamonds. The collector assessed duty thereon at 30 percent ad valorem under paragraph 214, Tariff Act of 1930. The plaintiff claims that the diamonds are free of duty under paragraph 1668, or dutiable at 10 percent ad valorem under paragraph-1558.

The paragraphs of the Tariff Act of 1930 in controversy provide as follows:

Par. 214. Earthy or mineral substances wholly or partly manufactured and' articles, wares, and materials (crude or advanced in condition), composed wholly or in chief value of earthy or mineral substances, not…

2Cases cited3 opinions

  1. United States v. CochranCourt of Customs and Patent Appeals · 1912
  2. Ringk & Co. v. United StatesCourt of Customs and Patent Appeals · 1920
  3. Shaw & Co. v. United StatesCourt of Customs and Patent Appeals · 1924

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