Union Carbide Int'l Co. v. United States

Rosenstein, Judge:

This case involves the classification of certain merchandise, invoiced as “Manganese Nodules”, which had been mined in British Guiana (now Guyana) and Ghana, thence shipped to Sauda, Norway for processing, and subsequently shipped to the United States where it was entered at the port of Baltimore in August 1964 as manganese ore under TSUS items 601.27 and 911.07. The merchandise was classified under TSUS item 603.70 as other metal-bearing materials of a type commonly used for the extraction of metal or as a basis for the manufacture of chemical compounds, and assessed with…