Foster Wheeler Corp. v. United States

Rao, Chief Judge:

The merchandise involved in these cases, consolidated at the trial, was imported from Italy and entered at the port of Houston, Texas, on April 23, 1962, February 18, 1963, and November 6, 1961. It consists of various items to be used in a Casale ammonia synthesis unit at the W. R. Grace plant at Big Springs, Texas.

The merchandise described as parts for internal converters, catalyst basket and heater housing tube, covered by protests 65/4552 and 65/4553, was assessed with duty at 35 per centum ad valorem under paragraph 319 (b) of the Tariff Act of 1930, as catalyst chambers…