Double Bend Mfg. Co. v. United States

Johnson, Judge:

The protest herein relates to a shipment of various items of merchandise, designated on the entry as “U. S. Army Scrap of American Origin — Returned American Goods” and entered as free of duty under paragraph 1615 of the Tariff Act of 1930. The item described as “magnesium plates” was assessed with duty by the collector at 20 cents per pound and 10 per centum ad valorem under paragraph 375 of said tariff act, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, and that described as “steel plates” at one-eighth of 1 cent per pound under paragraph 304 of said…