United States v. Perry

Bland, Acting Presiding Judge,

delivered tíre opinion of the court:

This is an appeal by the United States from a judgment of the United States Customs Court, First Division, one judge dissenting, in which appellee’s protest against the collector’s classification and assessment of duty on certain celluloid poultry leg bands was sustained.

On July 21, 1932, appellee entered-at the port of San Francisco the celluloid poultry leg bands in controversy. The collector classified the same under paragraph 31 (b) (2), Tariff Act of 1930, and assessed the same with duty at 60 per centum ad valorem. On…