Tennessee Products & Chemical Corp. v. United States

U.S. Customs Court

Tennessee Products & Chemical Corp. v. United States

33 Cust. Ct. 367, 1954 Cust. Ct. LEXIS 798

United States Customs Court·Decided September 23, 1954·No. No. 58399; protest 185692-K (Philadelphia)·Published

Opinion

Opinion by

Lawrence, J.

It was stipulated that the assessment of duty at 50 cents per pound was based upon a vanadium content of 47/100 of 1 percent (0.47 percent), whereas tests made by the Government now establish that the vanadium content was actually only 425/1,000 of 1 percent (0.425 percent). Upon the uncontroverted facts of record, it was held that the iron in pigs containing vanadium was properly classified under paragraph 301, Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade (T. D. 51802), supplemented by Presidential proclamation (T. D. 51954), and the Torquay Protocol to the General Agreement on Tariffs and Trade (T. D. 52739), and assessed at 60 cents per ton, but, in addition, should have been assessed with duty at 50 cents per pound on 0.425 percent of vanadium content instead of 0.47 percent, as originally imposed by the collector.

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Opinion by

Lawrence, J.

It was stipulated that the assessment of duty at 50 cents per pound was based upon a vanadium content of 47/100 of 1 percent (0.47 percent), whereas tests made by the Government now establish that the vanadium content was actually only 425/1,000 of 1 percent (0.425 percent). Upon the uncontroverted facts of record, it was held that the iron in pigs containing vanadium was properly classified under paragraph 301, Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade (T. D. 51802), supplemented by Presidential proclamation (T. D. 51954), and the Torquay Protocol to the General Agreement on Tariffs and Trade (T. D. 52739), and assessed at 60 cents per ton, but, in addition, should have been assessed with duty at 50 cents per pound on 0.425 percent of vanadium content instead of 0.47 percent, as originally imposed by the collector.

Tennessee Products & Chemical Corp. v. United States, 33 Cust. Ct. 367, 1954 Cust. Ct. LEXIS 798 (cusc 1954).

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