J. E. Bernard & Co. v. United States

KoseNsteiN, Judge:

The merchandise in this case, which is invoiced as “Contaminated Bismuth Scrap in pieces for remelting and refining purposes only”, was imported from Canada in 1960 for the account of United Defining & Smelting Co. It was classified as bismuth under paragraph 377, Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739, and assessed with duty thereunder at the rate of 1% per centum ad valorem. Plaintiff claims that this Shipment is entitled to entry free of duty as metal scrap or, alternatively, as articles imported…