Miles v. United States

Landis, Judge:

This protest covers 23 entries of copper scrap entered for consumption after February 8, 1966. The district director at El Paso, Tex., liquidated the entries on March 7, 1966, March 31, 1966, and April 25, 1966. He assessed duty at 1.7 cents per pound on 99.6 percent of copper content under the eo nomine provision in TSUS item 612.10 for copper waste and scrap.

TSUS item 612.10 is part of “Schedule 6, Subpart C - Copper” which footnotes a reference to the fact that “Copper waste and scrap and certain copper articles are the subject of temporary legislation” in part 1-B of the…