Union Carbide Corp. v. United States

Richardson, Judge:

The merchandise of these protests was imported at Niagara Falls, N.Y., from England, and is described on the invoices as “Nigerian Tin Slag.” The merchandise was classified in liquidation as waste, not specially provided for, under 19 U.S.C.A., section 1001, paragraph 1555 (paragraph 1555, Tariff Act of 1930), as modified by the Torquay Protocol to the General Agreement on *148Tariffs and Trade (T.D. 52739), and assessed for duty at the rate of 4 per centum ad valorem.

It is claimed by the plaintiffs that the merchandise should be classified under the duty-free provision of 19…