L. Oppleman, Inc. v. United States

Keefe, Judge:

This case involves the proper classification of certain mineral specimens imported in containers having compartments with one specimen to each compartment. Duty was assessed thereon at 30 per centum ad valorem under paragraph 214, Tariff Act of 1930, as mineral substances wholly or partly manufactured. The plaintiff claims that the minerals are crude and, not being advanced in value or condition, are properly entitled to free entry under paragraph 1719.

This issue was previously litigated by the plaintiff and decided April 13, 1937, Abstract 36019, in favor of the defendant…