The United States v. Rudolph Miles

ALMOND, Judge.

The United States appeals from the decision and judgment of the United States Customs Court, Third Division, 1 holding that the involved merchandise, consisting of copper scrap, entered for consumption after February 8, 1966, should be reliquidated free of duty under Public Law 89-468, 80 Stat. 218, as claimed by appellee. The merchandise had been classified under item 612.10 of the Tariff Schedules of the United States as copper waste and scrap and assessed with duty at 1.7 cents per pound on 99.6% of the copper content.

Liquidation of the involved entries was effected between…