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

CourtUnited States Customs Court

DecidedSeptember 23, 1954

DocketNo. 58399; protest 185692-K (Philadelphia)

StatusPublished

This text of 33 Cust. Ct. 367 (Tennessee Products & Chemical Corp. 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

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

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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.

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Bluebook (online)

33 Cust. Ct. 367, 1954 Cust. Ct. LEXIS 798, Counsel Stack Legal Research, https://law.counselstack.com/opinion/tennessee-products-chemical-corp-v-united-states-cusc-1954.