Mutual Supply Co. v. United States

CliNE, Judge:

This is a suit against the United States in which the plaintiff seeks to recover a part of the duty assessed on merchandise imported from Japan invoiced as “40 tubs, preserved vegetables. ‘Kakkyozuke’.” In liquidation the collector assessed duty on the merchandise at the rate of 35 per centum ad valorem under paragraph 775 of the Tariff Act of 1930. The plaintiff claims that duty should be assessed at 25 per centum by virtue of the terms of the trade agreement. with the Netherlands, published in T. D. 48075. The provisions involved read as follows:

Par. 775 Vegetables (including…