Tower v. United States

Lawrence, Judge:

By its protest, plaintiff seeks to recover duties alleged to have been incorrectly imposed on certain importations of aluminum ingots from Canada.

The collector of customs assessed duty at the rate of l}& cents per pound on the merchandise as aluminum in crude form, provided for in paragraph 374 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 374), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (86 Treas. Dec. 121, T. D. 62739), reading as follows:

Aluminum, and alloys (except those provided for in paragraph 302, Tariff Act of 1930) in…