Carr v. United States

Johnson, Judge:

The merchandise involved in these cases was described upon the various invoices as “Christmas trees.” Duty was assessed thereon by the collector at the rate of 5 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930, as amended by the Canadian Trade Agreement, T. D. 49752. The plaintiffs make various claims in the protests, that the trees are provided for in the “free schedules” of the tariff act and that there is no authority under section 350 of the act or its subsequent modifications for the transfer of any article between the dutiable and free lists and,…