Protest 93778-K of Reichard Coulston, Inc.

Keefe, Judge:

The merchandise here is invoiced as "synthetic red oxide of iron (crude) Prepared from Bauxite Residue,” ‘item 2102, and “synthetic red oxide of iron (calcined bauxite residue),” item 2152. Duty was assessed thereon at 30 percent ad valorem under paragraph 214, Tariff Act of 1930, as an earthy or mineral substance. The plaintiff claims that the merchandise is free of duty under paragraph 1664 as a metallic mineral substance in a crude state, or under paragraph 1719 as a crude mineral; or, if dutiable, the merchandise is properly dutiable at 10 percent ad valorem under paragraph…