Keer v. United States

Johnson, Judge:

The merchandise involved in these cases, consolidated at the trial, is described on the invoices as “rouleaux saphir” and was assessed with duty by the collector at 30 per centum ad valorem under paragraph 214 of the Tariff Act of 1930 as mineral substances, synthetic materials of gem stone quality, such as corundum and spinel, and articles or wares composed wholly or in chief value of such materials, not decorated in any manner. Plaintiff does not deny the fact that the articles are manufactures of earthy or mineral substances, not decorated, but claims that they are more…