G. E. Posey Corp. v. United States

Landis, Judge:

The merchandise described on the invoices of these protests consists of cartons exported from Argentina and entered at Houston, Texas. There they were classified as boxes, in chief value of paper, not specially provided for, dutiable at 17½ per centum ad valorem under paragraph 1413 of the Tariff Act of 1930, as modified.

*456Plaintiff claims that the cartons should be liquidated free of duty as American goods returned without having been advanced in value or improved in condition under paragraph 1615(a) of the Tariff Act of 1930, as amended.

At the outset, defendant moved to dismiss…