William Dixon, Inc. v. United States

MollisoN, Judge:

The merchandise the subject of this protest was referred to during the trial as “ruby powder” and is described on the invoice as “35 kgs de poudre á polir (poudre de rubis).” It was classified by the collector of customs as a pulverized' artificial abrasive containing more than three-tenths of 1 per centum of chromium under the provisions therefor in paragraph 1514 of the Tariff Act of 1930 and assessed with duty at the rate of 60 per centum ad valorem accordingly. It is claimed to be properly dutiable at the rate of 12% per centum ad valorem under the provision in paragraph…