Lineiro v. United States

Cline, Judge:

These are protests arising at the port of Nogales against the collector's assessment of duty on merchandise invoiced as milo maize at the rate of 2 cents per pound under paragraph 763 of the Tariff Act of 1930, as “grass and forage crop seeds not specially provided for.” It is claimed that the merchandise is entitled to free entry under paragraph 1722 as a crude vegetable substance, or is dutiable at 10 per centum ad valorem under paragraph 1558 as a nonenumerated unmanufactured article.

The pertinent provisions of the tariff act are as follows:

Pae. 763. Grass seeds and other…