Philipp Bros. Ore v. United States

JOHNSON, Judge:

The merchandise involved in this case is described on the invoice as tantalite-columbite concentrate and was assessed with duty by the collector at 15 per centum ad valorem under paragraph 214 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T.D. 51802, as earthy or mineral substances, wholly or partly manufactured, not decorated. It is claimed in the protest, as amended, that the merchandise is free of duty under paragraph 1664 of said tariff act as a metallic mineral substance in a crude state, or under paragraph 1119 of said tariff act as…