Border Brokerage Co. v. United States

Bao, Judge:

Certain used steel, invoiced as re-rolling steel, was imported into the United States from Canada during the latter half of *421956 and. the early part of 1957. In all, there were eight shipments. Part of this merchandise was assessed with duty at the rate of 7y2 per centum ad valorem, as structural shapes of iron or steel, advanced beyond casting, hammering, or rolling, as provided in paragraph 312 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739; part at the rate of 0.175 cent per pound as…