John V. Carr & Sons, Inc. v. United States

Lawrence, Judge:

The Chrysler Corporation of Detroit, Mich., purchased from Metal Powders, Inc., of Iberville, Quebec, Canada, certain merchandise described on the special customs invoice as “Sponge IRON Powder MP.52.”

The importation was returned for duty at the rate of 19 per centum ad valorem as an article in chief value of iron, provided for in paragraph 397 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 397), as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108.

It is the claim of plaintiff that the…