Keer, Maurer Co. v. United States

This is an appeal from the judgment of the Customs Court, Third Division, C.D. 2018, overruling appellant’s protest and sustaining the collector’s classification of certain merchandise described on the invoices as “rouleaux saphir.” The Customs Court found the subject importation to be mineral substances composed of “synthetic materials of gem stone quality, such as corundum and spinel, and articles and wares composed wholly or in chief value of such materials,” assessable at 30 per centum ad valorem under the provisions of paragraph 214 of the Tariff Act of 1930, and accordingly excepted…