N. M. Albert Co. v. United States

JohnsoN, Judge:

The merchandise in this case was imported from Brazil and entered as rough agates, uncut, under duty-free paragraph 1668 of the Tariff Act of 1930. Duty was assessed thereon by the collector at the rate of 20 per centum ad valorem as manufactures of mineral substances, decorated, under paragraph 214 of the Tariff Act *119of 1930, as amended by T. D. 51909. Tbe plaintiffs claim that it is free of duty under paragraph 1603. It is further claimed by amendment of the protest that, if dutiable, the merchandise is properly dutiable at 5 per centum ad valorem under paragraph 1528, as…