Allots & Chemicals Co. v. United States

Alloys & Chemicals Co., Inc. et al, appeal from the judgment of the United States Customs Court, Second Division, 56 Cust. Ct. 38, C.D. 2609.

Seven separate protests were consolidated for trial below. The merchandise involved consists of ingots, slabs, cylinders, or other shapes, in which aluminum is the component material of chief value. One protest was sustained and is not of concern here.

The merchandise was classified under paragraph 374, Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, which reads, in pertinent part, as follows:

A…