United States v. Nichols Copper Co.

This appeal is from a judgment of the United States Customs Court (Second Division) involving the classification of certain merchandise imported at the port of New York in 1936. It was invoiced as “bulk silver ores” and was classified by the collector under paragraph 393 of the Tariff Act of 1930 and assessed with duty at the rate of l}i cents per pound upon the zinc contained therein. It is conceded by appellee that the merchandise has a zinc content of 10 per centum.

Appellee (importer) protested such classification, claiming the merchandise to be free of duty under paragraph 1664 of said…