Albert F. Maurer Co. v. United States

Rao, Chief Judge:

The merchandise involved in this case consists of 10 carloads of lead residue imported from Canada and entered at the port of Philadelphia in July and August of 1963. It was assessed with duty as lead dross under paragraph 392 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, at V/16 cents per pound on the lead content. It is claimed to be flue dust dutiable under paragraph 391 of said tariff act, as modified, supra, at % cent per pound on the lead content.

The pertinent provisions of…