Hoffmann-LaRoche, Inc. v. United States

Lawrence, Judge:

Merchandise, which was found by the collector of customs at the port of New York to be in chief value of metal and not specially provided for, was assessed with duty accordingly at the rate of 45 per centum ad valorem under paragraph 397 of the Tariff Act of 1930, plus a tax of % of 1 cent per pound on the copper contained therein in excess of 4 per centum, under section, 601(c) (7), the Revenue Act of 1932. The copper assessment is not challenged.

Plaintiff claims that said merchandise is properly dutiable at the rate of 27% per centum ad valorem under the provision in…