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

BeckwoRth, Judge:

The merchandise involved in this case is described on the invoice as “PEM Water Fountain Nozzles made out of brass & bronze.” Five items are listed: PEM #11A Fountainheads; PEM #11B Fountainheads; PEM #643 Aerating Jets; PEM #200lA-%" Adapter; and PEM #33-2 Cluster Jet. The merchandise was imported from Canada and entered at the port of Chicago on June 15, 1964. It was assessed with duty at 1.275 cents per pound and 15 per centum ad valorem under item 657.35 of the Tariff Schedules of the United States as articles of copper, not coated or plated with precious metal, other. It…