American Smelting & Refining Co. v. United States

LaNdis, Judge:

Plaintiff protests that zinc dross, imported from Canada and described on the entry invoice as “UNsweated Hot Dip Galvanizers Zinc Dross Scrap”, was improperly classified under the Tariff Schedules of the United States (hereinafter TSUS).

Customs at Philadelphia, the United States port of entry, classified the zinc dross as an unwrought alloy of zinc, dutiable at 19 per centum ad valorem, under TSUS item 626.04.

Plaintiff claims that zinc dross is ea nomine provided for in TSUS as a metal-bearing material of a type commonly used for the extraction of metal or as a basis for the…