Engelhard Hanovia, Inc. v. United States

Richardson, Judge:

The merchandise involved in this case consists of diamond particles, synthetically produced, ranging in size from that known as 60 mesh to that known as 170 mesh, exported from South Africa and entered for consumption at Newark, N. J. It was described on the invoice as “Rough and Uncut Diamonds, Diamond Powder, Synthetic Grit, 15,000 carats.” It was assessed with duty at 15 per centum ad valorem under 19 U.S.C.A., section 1001, paragraph 214 (paragraph 214, Tariff Act of 1930, as modified), as an earthy or mineral substance wholly or partly manufactured, not specially…