W. X. Huber Co. v. United States

Cline, Judge:

This is a suit against the United States arising at the port of Los Angeles in which the plaintiff seeks to recover a portion of the duty assessed upon preserved pineapples packed in cans. Duty was assessed under the provisions of paragraph 747, Tariff Act of 1930, as “Pineapples * * * otherwise prepared or preserved, and not specially provided for, 2 cents per pound.” The collector based his assessment upon a net weight of 24,300 pounds. The plaintiff claims that duty should have been assessed on the basis of the actual weight of the pineapples, exclusive of the sirup.

The…