Legal Opinion

United Metal Goods Mfg. Co. v. United States

United States Customs Court

Decided September 18, 1958No. C. D. 2026PublishedCited by 1 opinion

1Opinion of the Court

LawRence, Judge:

This cause of action involving the seven protests enumerated in the schedule attached to and made part of this *94decision presents for our determination the proper dutiable classification of importations, described in the record variously as “zinc aluminum casting metal,” “zinc metal,” “zinc,” “zinc die casting metal,” “alloy zinc metal,” and “zinc alloy,” which are, in fact, zinc aluminum ingots containing approximately 95 percent zinc and 5 percent aluminum, and, in some cases, there are small amounts of copper or lead present.

The collector of customs classified the…

2Cases cited3 opinions

  1. Mason v. RobertsonSupreme Court of the United States · 1891
  2. M. W. Zack Metal Co. v. United StatesUnited States Customs Court · 1951
  3. Harry Harris & Co. v. United StatesUnited States Customs Court · 1952

3Cited by1 opinion

  1. National Lead Co. v. United StatesUnited States Customs Court · 1959

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