International Lapidaries Co. v. United States

Johnson, Judge:

This is a protest against the collector’s assessment of duty on synthetic rutile at 40 per centum ad valorem under *231paragraph 214 of the Tariff Act of 1930 as a synthetic material of gem stone quality or an article composed wholly or in chief value thereof, decorated. Various claims are made in the protest, but the one relied on is that the merchandise is properly dutiable under the same paragraph at 30 per centum ad valorem as an earthy or mineral substance, not decorated in any manner.

Paragraph 214 of the Tariff Act of 1930, as originally enacted, provided :

Earthy or mineral…