Bethlehem Steel Corp. v. United States

BOE, Judge:

In the above-entitled action the plaintiff contests the imposition of a duty upon the subject merchandise, a cargo of fluorspar, entered at Lackawanna, New York. Plaintiff claims a reimbursement of the duty paid on the ground that the cargo was shipped from Brownsville, Texas to Lacka wanna, New York (via Contrecour, Canada) and hence did not constitute an “import” subject to duty.

The facts herein are undisputed. In Brownsville, Texas, plaintiff purchased the subject merchandise, which had been imported from Tampico, Mexico, duty paid. Plaintiff arranged transportation of the…