United States v. Watson

This is an appeal from a judgment of the United States Customs Court, Second Division, which sustained the protest of appellee and accordingly held certain lead content in silver sulphide ore to be free of duty under the provisions of paragraph 391 of the Tariff Act of 1930. The importation had been classified and assessed for duty under said paragraph at l}í cents per pound.

The pertinent portion of the paragraph reads as follows:

Par. 391. Lead-bearing ores, * * * 1}{ cents per pound on the lead contained therein: Provided, That such duty shall not be applied to the lead .contained in copper,…