Wilbur-Ellis Co. v. United States

Ekwall, Judge:

Plaintiff herein imported from Peru into the port of New Orleans, La., a shipment of canned bonito. The collector of customs at that port assessed duty thereon at the rate of 21 per centum ad valorem under paragraph 718 (a) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade (T. D. 51802) and the Presidential proclamation thereunder (T. D. 51834). It is claimed on behalf of the plaintiff that the bonito is properly dutiable at 15 per centum ad valorem under said paragraph, as modified, in accordance with the notification of the President to the…