J. E. Bernard & Co. v. United States

Donlon, Judge:

The issue raised by these seven protests, consolidated for purposes of trial, is as to the tariff classification of merchandise variously described in the protests, but which was identified on trial as reciprocating tools, called diamond files, made of steel and *57having a biting surface, or cutting face, of diamond. The merchandise was assessed with duty at 15 per centum, as a manufacture of earthy or mineral substances, not specially provided for, not decorated in any manner, under paragraph 214, as modified.

In protest 60/27820, the merchandise is identified as “diamond bort…