National Carloading Corp. v. United States

Lawrence, Judge:

An importation from Mexico described on the consular invoice as “Metal Push-Button Sockets” was classified by the collector of customs at the port of Chicago as articles or wares not specially provided for, composed of metal, within the purview of paragraph 397 of the Tariff Act of 1930 (19 U. S. C. §1001, par. 397), *174and duty was assessed thereon at the rate of 45 per centum ad valorem. In addition thereto a copper tax of three-fourths of 1 cent per pound was imposed pursuant to section 3425 of the Internal Revenue Code (26 U. S. C. §3425). The imposition of this additional…