Victoria Gin Co. v. United States

Mollison, Judge:

The plaintiffs in this case imported in one shipment two carloads of a material which they entered free of duty under *167the provisions of paragraph 1719, Tariff Act of 1930. Said paragraph reads as follows:

Pak. 1719. Minerals, crude, or not advanced in value or condition by refining or grinding, or by other process of manufacture, not specially provided for.

On liquidation of the entry, the collector of customs classified the merchandise as crude barytes ore and assessed duty thereon at the rate of $2.85 per ton under the provisions of paragraph 67 of the Tariff Act of 1930, as…