Industrial Chemical & Dye Co. v. United States

Rao, Judge:

Certain merchandise, describéd as “Luxor Nickel Powder,” was classified by the collector of customs for duty purposes as nickel articles or wares, wholly or partly manufactured, and is claimed by the plaintiff to be subject to duty at a lower rate as nickel in a crude form.

Several importations are involved, covered by the four protests enumerated in the schedule attached to and made a part of this decision and which have been consolidated for hearing and determination.

The statutory provisions are as follows:

*265Paragraph 397 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 397), as…