Reichard Coulston, Inc. v. United States

Keefe, Judge:

The merchandise in this case is invoiced as “powdered red oxide of iron (synthetic) (calcined bauxite residue)” and entered under paragraph 73, act of 1930, as iron oxide and iron-hydroxide pigments, not specially provided for, at 20 per centum ad valorem. The collector assessed duty thereon at 30 per centum ad valorem under paragraph 214 as earthy or mineral substances. The plaintiff claims that the merchandise is in fact a bauxite residue which was manipulated after it became a residue, and that it is free of duty under paragraph 1664, or, if dutiable, it is dutiable at 10 per…