Barnebey-Cheney Co. v. United States

Maletz, Judge:

This case concerns the dutiable status of an importation from Great Britain that was described on the invoices as “scrap charcoal from gasmasks.” The government assessed the charcoal with duty at the rate of 19 percent under paragraph 69 of the Tariff Act of 1930, as modified by T.D. 54108, as a gas-absorbing char.1 Plaintiff claims the imported charcoal is “waste” and that it therefore should be assessed as such at the rate of 4 percent under paragraph 1555, as modified by T.D. 52739.2 Alternatively, plaintiff contends that the merchandise consists of wood charcoal and…