C. J. Tower & Sons of Niagara, Inc. v. United States

Johnson, Judge:

The merchandise in this case is described as cotton drills and was exported to Canada for processing and returned to the United States on March 21,1957. It was assessed with duty at its full value at 10 per centum ad valorem under paragraph 907 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739, as filled or coated cotton cloth. It is claimed that the processing done in Canada was an alteration and that the merchandise is dutiable only upon the value of said alteration, in accordance with paragraph 1615(g)…