South Porto Rico Sugar Co. v. United States

Dallingee, Judge:

This is a suit against the United States, arising at the port of San Juan, Puerto Rico, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation invoiced and entered for consumption as “12 pcs. (1) scrapped mill roll.” Duty was levied thereon at the rate of 75 cents per ton under paragraph 301 of the Tariff Act of 1930 as scrap iron of the kind therein made dutiable at that rate; It is claimed that said merchandise is properly entitled to free entry under paragraph 1615 of said act as American goods returned.

At the hearing…