Case Name: Aluminum Company of America v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1952-02-25
Citations: 28 Cust. Ct. 407
Docket Number: No. 56416; protest 152274-K (Norfolk)
Parties: Aluminum Company of America v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 28
Pages: 407–408

Head Matter:
Before the Second Division,
February 25, 1952
No. 56416.
protest 152274-K (Norfolk).
Aluminum Company of America v. United States,

Opinion:
Opinion by
Lawrence, J.
At the hearing it was agreed between the parties that the merchandise consists of articles of which metal is the component material of chief value, other than ores or concentrates or crude metal. Uncontradicted evidence was introduced to the effect that the articles were imported to be used in remanufacture by melting and that they have been used in remanufacture by melting. An examination of the papers disclosed that affidavits had been filed in accordance with regulations prescribed by the Secretary of the Treasury pursuant to Public Law 869, supra. Upon the record presented, it was held that the merchandise comes within the provisions of Public Law 869, supra, and is properly entitled to free entry.