John Heathcoat & Co. v. United States

Appellant, importer, on November 3, 1941, imported at the port of New York certain rayon nets, admittedly made on a bobbinet machine, not embroidered, which were assessed for duty at 65 per centum ad valorem under paragraph 1529 (a) of the Tariff Act of 1930 as modified by our trade agreement with the United Kingdom, T. D. 49753 (74 Treas. Dec. 253), which provides for—

The collector also, upon the authority of section 303 of the Tariff Act of 1930, assessed a countervailing duty upon the same to compensate for a bounty in the amount of 5.69 pence per pound. Section 303, in substance, requires…