Frema, Inc. v. United States

Lawrence, Judge:

An importation described in the official papers as “Bronze Ingots” was classified by the collector of customs as composition metal, copper chief value, which is specially provided for in paragraph 1657 of title II — free list — of the Tariff Act of 1930 (19 U. S. C. § 1201, par. 1657). By virtue of section 3425 of the Internal Revenue Code (26 U. S. C. § 3425), as modified by Presidential proclamation carrying out the General Agreement on Tariffs and Trade (84 Treas. Dec. 67, T. D. 52167), a copper tax of 2 cents per pound was imposed upon the merchandise.

Plaintiff claims that…