Vales v. United States

Kdstcheloe, Judge:

This suit by plaintiff against the United States is for the recovery of certain customs duty alleged to have been wrongfully assessed by the collector of customs at the port of New Orleans on an importation of sisal twine. The said merchandise was assessed with duty at the rate of 40 per centum ad valorem under paragraph 1023 of the Tariff Act of 1930, as a manufacture wholly or in chief value of vegetable fiber, except cotton, not specially provided for. It is claimed by the importer to be free of duty as binding twine under the provisions of paragraph 1622 of said act,…