Schnitzer Steel Products Co. v. United States

45 Cust. Ct. 173, 1960 Cust. Ct. LEXIS 28
CourtUnited States Customs Court
DecidedNovember 23, 1960
DocketC. D. 2220
StatusPublished
Cited by2 cases

This text of 45 Cust. Ct. 173 (Schnitzer Steel Products Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Schnitzer Steel Products Co. v. United States, 45 Cust. Ct. 173, 1960 Cust. Ct. LEXIS 28 (cusc 1960).

Opinion

Kao, Judge:

The five protests here involved, which have been consolidated for purposes of trial, relate to several shipments from the island of Guam of scrap lead, described in the respective entry-papers as follows :

Protest number Entry number Description
299004-K 0407 23 Drums Scrap Pure Lead 4 Drums Scrap Pure Lead 253 Drums 1 11 Rolls (Scrap Lead Cable
299005-K 0663 22 Pcs. Scrap Lead Ingots
301487-K 0861 1 Drum Scrap Pure Lead and Zinc 5 Drums Scrap Pure Lead
301488-K 0775 10 pcs. pure lead ingots
301814-K 0383 7 Drums scrap pure lead
0491 12 pcs. Lead Ingots remelted from Scrap Lead [pro forma invoice]

The collector of customs at the port of entry classified said merchandise as scrap lead within the provisions of 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, and, accordingly, assessed duty on the lead content thereof, at the rate of iy16 cents per pound.

Various claims are alleged in the protests for the free entry of the subject material, specifically that it falls within the provisions of section 301 of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1954, for products of Guam; that it constitutes American goods returned without advancement in value, within the purview [175]*175of paragraph. 1615(a) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938; that it is lead scrap, imported to be used in remanufacture by melting, as provided in Public Law 869, 81st Congress, 56 Stat. 171; or that, Guam, being a territory of the United States, this merchandise was never exported and, therefore, did not become an importation upon its return to the United States.

As the case has been presented for decision, however, the only claim relied upon, and to which proof has been addressed, is for free entry within section 301, as amended, supra. Since the alternative contentions have not been pressed, they are deemed to be abandoned and are, therefore, dismissed.

The provisions of law remaining in contention read as follows: Paragraph 392, as modified by T.D. 52739, supra:

Lead bullion or base bullion, lead in pigs and bars, lead dross, reclaimed lead, scrap lead, antimonial lead, antimonial scrap lead, type metal, Babbitt metal, solder, all alloys or combinations of lead not specially provided for_per lb. on lead content

Section 301 of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1954:

Sec. 301. Instjuak Possessions.
There shall be levied, collected, and paid upon all articles coming into the United States from any of its insular possessions, except Puerto Rico, the rates of duty which are required to be levied, collected, and paid upon like articles imported from foreign countries; except that all articles the growth or product of any such possession, or manufactured or produced in any such possession from materials the growth, product, or manufacture of any such possession or of UK, United States, or of both, which do not contain foreign materials to the value of more than 50 per centum of their total value, coming into the United States directly from any such possession, and all articles previously imported into the United States with payment of all applicable duties and taxes imposed upon or by reason of importation which are shipped from the United States, without remission, refund, or drawback of such duties or taxes, directly to the possession from which it is being returned by direct shipment, shall be admitted free of duty upon compliance with such regulations as to proof of origin as may be prescribed by the Secretary of the Treasury. In determining whether an article produced or manufactured in any such insular possession contains foreign materials to the value of more than 50 per centum, no material shall be considered foreign, which, at the time such article is entered, or withdrawn from warehouse, in the United States for consumption, may be imported into the United States from a foreign country, other than Cuba or the Philippine Republic, free of duty.

Pursuant to specific authority delegated to him by the provisions of said section 301, as amended, supra, the Secretary of the Treasury promulgated the following amendment to section 7.8 of the Customs Regulations.:

[176]*1767.8 Insular possessions of the United States other than Puerto Bico. — (a) When articles coming directly into the United States from an insular possession, other than Puerto Rico, in a shipment valued over $25 are sought to be admitted free of duty under the provisions of section 801, Tariff Act of 1930, as amended, relating to certain articles produced in such insular possessions, there shall be filed in connection with the entry a certificate of origin covering articles shipped from insular possessions (except Puerto Rico) to the United States, customs Form 3229, signed by the chief or assistant chief customs officer at the port of shipment, showing that such merchandise is the growth or product of such possession, or manufactured or produced in such possession, from materials the growth, product, or manufacture of any such possession or of the United States, or of both, which do not contain foreign materials to the value of more than 50 per centum of their total value. Such certificate shall not be required for any shipment valued at $25 or less.
(b) When articles coming directly into the United States from an insular possession, other than Puerto Rico, in a shipment valued over $25 are sought to be admitted free of duty under the provisions of section 301, Tariff Act of 1930, as amended, relating to certain articles returned to the United States, there shall be filed in connection with the entry the following evidence:
(1) A certificate, customs Form 4467, of the collector of customs at the port from which the merchandise was shipped from the United States, except that no such certificate shall be required if the collector is satisfied by reason of the nature of the articles or otherwise that no drawback of duties or refund or remission of taxes was allowed on the merchandise by reason of such shipment. This certificate shall be issued on application of the importer, or of the collector at the importer’s request, and shall be mailed by the issuing officer directly to the port at which it is to be used. If the merchandise was shipped from the port at which entry is made and the fact of shipment appears on the records of the customhouse, the fact of return shall be noted on such record but the filing of the certificate on Form 4467 shall not be required.
(2) A declaration of the shipper in the insular possession in the following form;
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Cite This Page — Counsel Stack

Bluebook (online)
45 Cust. Ct. 173, 1960 Cust. Ct. LEXIS 28, Counsel Stack Legal Research, https://law.counselstack.com/opinion/schnitzer-steel-products-co-v-united-states-cusc-1960.