Lockwood v. United States

Landis, Judge:

The merchandise in this case, described on the entry as “1 Box - Valve Pakts,” was imported from Mexico via footbridge to Laredo, Tex., where entry was made, and thereafter liquidated on June 15,1961.

It was classified under paragraph 397 of the Tariff Act of 1930, as modified, and assessed with duty at the rate of 19 per centum ad valorem as manufactures in chief value of metal, other.

Protest was filed by Lockwood and Freidin, customhouse brokers, Laredo, claiming that the merchandise involved herein was American goods sent to Mexico for repairs and, on its return to the United…