Import-Export Service v. United States

Johnson, Judge:

The merchandise involved in this case consists of tungsten scrap and tungsten sludge, imported from Canada on or about June 19, 1957. It was assessed with duty at 23y2 per centum ad valorem under paragraph 316(b) of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108, as scrap, containing more than 50 per centum of tungsten. It is claimed that the merchandise is American goods returned, entitled to entry under paragraph 1615(f) of the Tariff Act of 1930, as amended by the Customs…