Columbia Phonograph Co. v. United States

This is an appeal from a judgment of the United States Customs Court.

Merchandise consisting of disks of soft wax commonly known as master records, imported from China for use in the manufacture of sound records for export purposes, was accorded free entry under paragraph 1694 of the Tariff Act of 1922, which reads:

Par. 1694. Disks of soft wax, commonly known as master records, or metal matrices obtained therefrom, for use in the manuf aqture of sound records for export purposes.

Sometime after the importation, the importer informed the collector that the particular soft wax disks here in…