Olavarria & Co. v. United States

Evans, Judge:

This is an action against the United States in which the plaintiff seeks to recover money claimed to have been assessed as customs duties in excess of the amount due upon an importation of what is described on the invoice as blackstrap molasses. It was assessed by the collector of customs as molasses, a product of Cuba, at $.03174625 per gallon under paragraph 502 of the Tariff Act of 1930, with an allowance of 20 per centum ad valorem under the treaty of commercial reciprocity concluded between the United States and the Republic of Cuba of December 11, 1902, and the act of…