Legal Opinion

United States v. Nassau Smelting & Refining Works, Ltd.

Court of Customs and Patent Appeals

Decided January 15, 1930No. 3239Published

1Opinion of the Court

Bland, Judge,

delivered tbe opinion of tbe court:

Tbis is an appeal from tbe judgment of tbe United States Customs Court sustaining tbe importing company’s protest and bolding tbe imported merchandise involved free of duty under paragraph 1555 of tbe Tariff Act of 1922 as “Composition metal of which copper is-tbe component material of chief value, not specially provided for.”

Tbe appraiser reported that tbe importation was composition metal in ingots and contained 13.50 per centum lead. It also contained 20 per centum tin, 1.50 per centum zinc, and 65 per centum copper, and copper was tbe…

2Cases cited2 opinions

  1. Lang v. United StatesCourt of Customs and Patent Appeals · 1920
  2. United States v. Consolidated Kansas City Smelting & Refining Co.Court of Customs and Patent Appeals · 1917

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