Englehardt Industries, Inc. v. United States

LaNdis, Judge:

Plaintiff imported palladium concentrate from Canada, and here protests the classification made thereof by the customs officials under the Tariff Act of 1930.

The palladium concentrate was classified by the defendant as an earthy or mineral substance, wholly or partly manufactured, not specially provided for, dutiable at 15 per centum ad valorem, under paragraph 214 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T.D. 51802. Plaintiff claims the palladium concentrate should be classified as a metallic substance in the crude state, such as…