Legal Opinion

Grace v. United States

United States Customs Court

Decided April 1, 1952No. C. D. 1402PublishedCited by 1 opinion

1Opinion of the Court

Mollison, Judge:

On September 24, 1947, and January 31, 1948, the plaintiff herein imported shipments of what is described as tungsten-tin ore and which seems to have been a complex or mixed ore containing tungsten ore and tin ore. Tungsten ore is provided for under paragraph 302 (c) of the Tariff Act of 1930 as follows:

Par. 302.

* * * * * * *(c) Tungsten ore or concentrates, 50 cents per pound on the metallic tungsten contained therein.

At the time of the importation of the shipments of tungsten-tin ore here involved, tin ore was entitled to free entry under the provisions *149of paragraph 1785 of…

2Cases cited2 opinions

  1. American Smelting & Refining Co. v. United StatesCourt of Customs and Patent Appeals · 1926
  2. Consolidated Kansas City Smelting & Refining Co. v. United StatesCourt of Customs and Patent Appeals · 1911

3Cited by1 opinion

  1. Grace v. United StatesUnited States Customs Court · 1952

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