Samuel Dunkel & Co. v. United States

WalKbe, Judge:

This protest is directed against the refusal of the collector of customs at the port of New York to allow drawback on certain tinned butter claimed to have been manufactured or produced in the United States with the use of imported merchandise, to wit, bulk butter from the Argentine. Section 313 (a) of the Tariff Act of 1930, under which the claim is made, reads in part as follows:

SEC. 313. DRAWBACK AND REFUNDS.(a) Articles Made from Imported Merchandise. — Upon the exportation of articles manufactured or produced in the United States with the use of imported merchandise, the…