Burstrom v. United States

Johnson, Judge:

This is a protest against the collector’s assessment of duty on certain slabs of steel, imported from Canada during 1949, at 10 per centum ad valorem under paragraph 304 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as steel slabs, valued above 2% and not above 5 cents per pound. It is claimed that the merchandise is dutiable only upon the cost of alterations performed in Canada, pursuant to paragraph 1615 (g) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938. A claim that the merchandise was…