U.S. Wolfson Bros. v. United States

This appeal is from the judgment of the United States Customs Court, Third Division (52 Cust. Ct. 86, C.D. 2442), overruling the importer’s protest to the imposition of 10% ad valorem additional duty under section 304: of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, for failure to mark the merchandise in accordance with law to indicate the country of origin.

The merchandise consisted of steel tubular bends or welding fittings of various sizes.1 There were 200 pieces greater than 6 inches in diameter, imported loose and not individually marked, and 10,105 pieces…