Nat E. Berzen, Inc. v. United States

Ekwall, Judge:

The collector of customs at the port of Buffalo, N. Y., assessed duty upon an importation of synthetic scrap rubber, composed chiefly of parts of automobile tires and inner tubes, at 7% per centum ad valorem, the rate provided for waste, not specially provided for', in paragraph 1555 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1001, par. 1555), as modified by the trade agreement with the United Kingdom, T. D. 49753. The complete text of said paragraph 1555 will be found in the margin.1 Plaintiff, the importer, brought this action claiming that the merchandise is entitled…