Boone v. United States

Johnson, Judge:

This action arises by way of protest filed by the plaintiff against the classification of the collector at the port of San Diego in assessing for •duty certain barley bran as a nonenumerated manufactured article at the rate of 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930. The plaintiff claims that the barley bran is properly dutiable at 5 per centum ad valorem under paragraph 731, by virtue of the trade agreement with Canada, T. D. 49752, as screenings, or at 7}i per centum ad valorem under paragraph 1555, as amended by T. D. 49752 and the trade…