International Brass & Copper Co. v. United States

LawreNCe, Judge:

The importation, described on tbe invoice as “Rough Annealed Copper Rod not fully finished but suitable for re-drawing. (In Coils),” was classified by the collector of customs as wire, not specially provided for, within the provisions of paragraph 316 (a) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 316 (a)), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, and assessed with duty at the rate of 15 per centum ad valorem. A copper tax of 2 cents per pound pursuant to the provisions of section 3425 of the Internal Revenue Code (26…