Reichard Coulston, Inc. v. United States

Appellant imported at the port of New York merchandise invoiced as “synthetic red oxide of iron (crude) prepared from Bauxite Residue,” and “synthetic red oxide of iron (calcined bauxite residue).” The collector assessed duty upon the importation at 30 per centum ad valorem under paragraph 214 of Tariff Act of 1930 as “Mfrs. of Mineral Substance * * *.” Paragraph 214 reads as follows:

Par. 214. Earthy or mineral substances wholly or partly manufactured and articles, wares, and materials (crude or advanced in condition), composed wholly or in chief value of earthy or mineral substances, not…