Geo. S. Bush & Co. v. United States

Cline, Judge:

This is a rehearing on a protest against the collector’s assessment of duty on merchandise invoiced as “mixed feed oats” at the rate of 5 percent *257ad valorem under paragraph 731 of the Tariff Act of 1930, as modified by the trade agreement with Canada, T. D. 49752. It is claimed that the merchandise is entitled to free entry under Public Law 211 (57 Stat. 607).

When this case was originally before us, we held that the merchandise was similar to that involved in C. J. Tower & Sons v. United States, 14 Cust. Ct. 94, C. D. 919; that such merchandise was included within the terms of…