Premier Graining Co. v. United States

RichaRdsoh, Judge:

The merchandise of this importation, described on the invoice as zincsheets, raw, unfinished, and imported in various sizes, was classified in liquidation as manufactures of zinc, not specially provided for, under 19 U.S.C.A., section 1001, paragraph 397 (paragraph 397, Tariff Act of 1930) as modified by T.D. 54108, and assessed for duty at the rate of 19 per centum ad valorem. It is claimed by the importer that the merchandise is dutiable as zinc in sheets under the provisions of 19 U.S.C.A., section 1001, paragraph 394 (paragraph 394, Tariff Act of 1930) as modified by…