United States v. Brunswick Radio Corp.

This is an appeal from a judgment of the United States Customs Court holding certain broken phonograph records, assessed by the collector at the port of Pembina, N. Dak., as waste, not specially provided for, at 10 per centum ad valorem under paragraph 1555 of the Tariff Act of 1930, free of duty as American goods returned, without having been advanced in value or improved in condition under paragraph 1615 of that act.

Paragraph 1555, and the pertinent part of paragraph 1615, read as follows:

Pae. 1555. Waste, not specially provided for, 10 per centum ad valorem.

Par. 1615. Articles the growth,…