Friedland v. United States

Johnson, Judge:

This controversy involves tbe classification of certain synthetic rough rubies, described on the invoice as “rubis rosé foncé” and “rubis grenat.” The collector classified the merchandise under the provisions of paragraph 214 of the Tariff Act of 1930 as “Earthy or mineral substances wholly or partly manufactured * * * not specially provided for * * * 30 per centum ad valorem * * The plaintiff relies chiefly upon the claim that the merchandise is free of duty under the provisions of paragraph 1668 as “precious stones, rough or uncut, * * * whether in their natural form or…