Oakville Co. v. United States

Landis, Judge:

The merchandise under protest herein involves common pins manufactured in the United States and shipped in bulk to Canada where they were packaged in lots of 5,000 pins on a paper tape, wound onto a wooden core forming a wheel-like roll, with two cardboard side discs stapled to the wooden core.

*80The pins on rolls (represented by exhibit 1) were thereafter returned to the United States and entered as duty-free merchandise under paragraph 1615(a) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938 (T.D. 49646).

The collector of customs, however, rejected…