Burgess Battery Co. v. United States

Lawrence, Judge:

Tbe Burgess Battery Co., a Delaware corporation, which operates a plant at Niagara Falls, Ontario, Canada, shipped to its United States plant at Freeport, Ill., coded zinc measuring 7% inches wide, 0.070 of 1 inch thick, and approximately 40 feet long. It was imported in coil form merely to effect economy in transportation.

*29The question submitted for our determination-is whether the imported merchandise is “zinc in sheets” within the meaning of the tariff act. Duty was levied thereon at the rate of 45 per centum ad valorem under the provision in paragraph 397 of the Tariff Act…