Tower v. United States

Lawrence, Judge:

Importations of ingots in chief value of aluminum form the- subject of this controversy. The collector of customs classified the merchandise as aluminum silicon and duty was assessed thereon at the rate of 5 cents per pound pursuant to the provisions of paragraph 302 (j) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 302 (j)).

Plaintiff contends that the commodity is an aluminum alloy and is properly dutiable at the rate of 2 cents per pound, as provided in paragraph 374 of said act (19 U. S. C. § 1001, par. 374), as modified *2by the General Agreement on Tariffs and…