Woolworth Co. v. United States

Hatfield, Judge,

delivered tlie opinion of the court:

Entry of imported merchandise was made on June 21, 1922. It was liquidated on February 5, 1923, and the importer filed a protest against the collector’s classification and assessment on March 29, 1923. On June 22, 1923, the collector reported as follows:

* * * The merchandise marked “A” was assessed at 35 per centum ad valo-rem under paragraph 342, act of 1913.

Prom the appraiser’s special report herewith and the amended return on the invoice, the merchandise appears to be properly dutiable at 20 per centum under paragraph 63 of said act.

Howeve…