Smith v. United States

The appellant made six importations of mustard dross at the port of New York, under the Tariff Act of 1930. In each instance the collector assessed duty against the merchandise imder the provisions of paragraph 1555 of said act, as waste, not specially provided for, at 10 per centum ad valorem. Five protests were filed, covering all the entries involved, in each of which protests the appellant claimed the goods to be free of duty under paragraph 1722 of said act as crude or unmanufactured vegetable substances, with an alternative claim of dutiability at 10 or 20 per centum ad valorem under…