Coppersmith v. United States

Bao, Judge:

Paragraph 397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, provides for the assessment of duty at the rate of 22% per centum ad valorem, upon articles, wholly or partly manufactured, composed wholly or in chief value of base metal, not elsewhere specially provided for. The collector of customs at the port of Los Angeles invoked this provision with respect to an importation of so-called trip lever wastes, individually boxed, and assessed duty thereon accordingly.

By timely protest, plaintiffs have challenged…