Nassau Smelting & Refining Co. v. United States

Opinion

Aquilino, Judge:

In this action, the plaintiff wholly-owned subsidiary of the Western Electric Company, itself such a subsidiary of the American Telephone and Telegraph Company, challenges the denial by the U.S. Customs Service of a duty exemption for copper from scrap telephone cables allegedly returned to the United States in cathodes of that metal from Canada. Upon entry, the merchandise was classified under item 612.06, TSUS ("Unwrought copper * * * Other”), with duties assessed thereon at 0.8 cents per pound of copper content.

HH

Plaintiffs complaint is not with the classification,…