Magnesium Elektron, Inc. v. United States

Laweence, Judge:

This is a case of novel impression. The importation in controversy consists of an alloy, composed of magnesium and zirconium, the latter being the component material in chief value. It was classified by the collector of customs in paragraph 397 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 397), as modified by the (general Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, which provides for articles, not specially provided for, composed wholly or in chief value of metal (zirconium), and duty was imposed thereon at the rate of 22% per centum ad valorem.

Plaintif…