Alloys & Chemicals Co. v. United States

Rao, Chief Judge:

Seven importations of aluminum material were classified by the collector of customs within different provisions of paragraph 374 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802. For ready reference, we quote the test of said statutory provision in toto:

Aluminum, aluminum scrap, and alloys (except those provided for in paragraph 302, Tariff Act of 1930) in which aluminum is the component material of chief value:

In crude form (except scrap)_ 20 per lb.

In coils, plates, sheets, bars, rods, circles, disks,…