A. N. Deringer, Inc. v. United States

Lawrence, Judge:

An importation described on the invoice accompanying the entry as “Secondary Aluminum Foil” from Canada was classified by the collector of customs as aluminum foil less than six one-thousandths of 1 inch in thickness in paragraph 382(a) of the Tariff Act of 1930 (19 U.S.C. §1001, par. 382(a)), or as modified by the Swiss Trade Agreement, 69 Treas. Dec. 74, T.D. 48093, and duty was imposed thereon at the rate of 40 per centum ad valorem or 11 cents per pound, respectively.

Various claims are made by plaintiff in its protest or by amendment thereto. The one primarily relied upon…