Intelex Systems, Inc. v. United States

Re, Judge.

This appeal is from the decision and judgment of the Customs Court1 overruling the importer’s protest to the classification and liquidation of certain reels of telephone cable under paragraph 816 (a) of the Tariff Act of 1930. The cable was produced in Spain in part from copper wire and insulating paper exported from the United States. Duty was assessed at 15% ad valorem plus, pursuant to section 4541(1) of the Internal Revenue Code, 1.7 cents per pound on the copper content. The importer contends that the goods should be liquidated under paragraph 1615(g) (2) of the 1930 Act, and…