Impact Container Corp. v. United States

Rao, Chief Judge:

This is an action to recover excess duties alleged to have been assessed against an importation of aluminum containers. The merchandise in issue was classified by the collector of customs at the port of entry within the provisions of paragraph 339 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, for hollowware, not specially provided for, wholly or in chief value of aluminum and, accordingly, was assessed with duty at the rate of 3.5 cents per pound and 17…