Kelman v. United States

Ekwall, Judge:

This is a protest, arising at the port of New York, against the collector’s assessment of duty on dried beans, imported from Italy, at 3 cents per pound under paragraph 765 of the Tariff Act of 1930. It is claimed that the merchandise is properly dutiable at 1K cents per pound under said paragraph, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, and T. D. 52167.

The pertinent provisions of the tariff act and the trade agreement are as follows:

Par. 766. Beans, not specially provided for, and black-eye cowpeas: * * * dried, 3 cents per pound; * * *.

Par. 765…