Seideman Products Co. v. United States

Johnson, Judge:

The merchandise at issue in this action consists of tin cans imported as containers of tuna fish in oil. The tin cans were assessed with duty at the rate applicable to the tuna fish, to wit, 22 K per centum ad valorem under paragraph 718 (a) of the Tariff Act of 1930, as amended by the trade agreeifient with Mexico, T. D. 50797.

The plaintiff claims that the tin cans are entitled to free entry under the provisions of paragraph 1615, as amended by the Customs Administrative Act of 1938, as American goods returned, not advanced in value; or as containers of domestic manufacture,…