Case Name: Protest 104046-K of Phelps Dodge Refining Corp. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-09-14
Citations: 13 Cust. Ct. 286
Docket Number: No. 49713
Parties: Protest 104046-K of Phelps Dodge Refining Corp. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 13
Pages: 286–287

Head Matter:
Before the Second Division,
September 14, 1944
No. 49713.
Protest 104046-K of Phelps Dodge Refining Corp. (New York).

Opinion:
Opinion by
Lawrence, J.
At the hearing the appraiser's report and the collector's letter were received in evidence. In accordance with agreement of counsel and the concession of the Government counsel and the appraiser that the merchandise herein would be covered by T. D. 50585 as nonferrous metal scrap and therefore entitled to free entry, the court held the merchandise in question not subject to tax imposed.