Coppersmith v. United States

Johnson, Judge:

The merchandise involved in this case consists of aluminum sheets, imported from Australia and entered under Special Privilege Entry No. 18 (Zone Lot No. 438) on January 12, 1951. Portions of the merchandise were withdrawn for consumption from time to time thereafter through March 1955, and duty was assessed at 3 cents per pound under paragraph 374 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T.D. 51802. It is claimed that the merchandise is entitled to free entry under paragraph 1615 of said tariff act, as amended, as American goods…