Cronin v. United States

Keeee, Judge:

This case involves several importations at Rochester of nepheline syenite, assessed for duty at 30 per centum ad valorem under paragraph 214, Tariff Act of 1930, as an earthy or mineral substance. The plaintiff relies upon the claim that the merchandise is entitled to free entry as sand, manufactured, under paragraph 1775.

An engineer in charge of research and development in the American Nepheline Corporation testified for the plaintiff that the nepheline syenite in question was imported in the form of a granular sand; that it had been crushed and ground from crude rock; that…