Christensen Diamond Products Co. v. United States

Richardson, Judge:

The merchandise of this protest is described on the invoice as “100 carats diamond dust.” It consists of synthetically produced diamond particles in the size range 80/100 mesh, which were exported from Ireland and entered for consumption at Denver, Colo. The merchandise was classified by the collector under 19 U.S.C.A., section 1001, paragraph 214 (paragraph 214, Tariff Act of 1930, as modified), as an “earthy or mineral substance wholly or partly manufactured * * *” and assessed with duty at the rate of 15 *222per centum ad valorem. It is claimed by the plaintiff that the…