James Loudon & Co. v. United States

Johnson, Judge:

The merchandise at issue in this action was imported from Dairen, Manchuria, on March 20, 1931, invoiced as “Mixed Feed (95% Soya Cake Meal & 5% Maize Meal).” Duty was assessed thereon by the collector at the port of Los Angeles at the rate of three-tenths of 1 cent per pound under the provisions of paragraph 730 of the Tariff Act of 1930. The plaintiff claims that the merchandise is a mixed feed and should be classified under the same paragraph at the rate of 10 per centum ad valorem.

The pertinent provisions of the Tariff Act of 1930 are as follows:

Pah. 730. * * * soy bean oil…