Ozark-Mahoning Co. v. United States

JohnsoN, Judge:

The merchandise involved in this case consists of fluorspar shipped from Spain on the S. S. Gloria and entered at the port of Wilmington, Del., on April 26, 1954. It was assessed with duty at $8.40 per ton under paragraph 207 of the Tariff Act of 1930, as fluorspar, containing not more than 97 percent of calcium fluoride. It is claimed to consist of fluorspar, containing over 97 percent of calcium fluoride, dutiable at $2.10 per ton under said paragraph 207, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T. D. 52739.

The pertinent provisions…