American Smelting & Refining Co. v. United States

Cole, Judge:

The plaintiff imported from Monterrey, Mexico, and entered at the port of Omaha, Nebr., a shipment of merchandise invoiced as “3 bars of Impure Lead Bullion.” It was classified by the collector as a combination of chemical elements under paragraph 5 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1001, par. 5). This classification, protested by plaintiff, is now conceded to be improper by Government counsel in his brief. It seems fair to state that the rather strenuous support given such classification by the Commissioner of Customs was conceded to be incorrect because of the…