M. W. Zack Metal Co. v. United States

Cole, Judge:

Plaintiff, a dealer in virgin and secondary nonferrous metals, imported at the port of Detroit, Mich., a zinc alloy, which was classified as a combination of chemical elements and assessed with duty at 25 per centum ad valorem under paragraph 5 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 5).1 Claim is made for classification as zinc in slabs, dutiable at seven-eighths of 1 cent per pound, either directly under paragraph 394 of the Tariff Act of 1930, as amended by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802,2 or within the provisions of…