Altieri v. United States

Lawrence, Judge:

An importation described on the export invoice as “Hot Bolled Annealed De-Oxidised Non-Arsenical Copper Circles With Band Sawn Edges” was classified by the collector of customs in paragraph 397 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 397), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, which provides for articles not specially provided for, partly or wholly manufactured, composed *198wholly or in chief value of copper, and duty was assessed thereon at the rate of 22% per centum ad valorem. An additional tax on the copper…