Davis v. United States

Keefe, Judge:

This controversy arising at Duluth, Minn., involves the classification of an importation of wild rice from Canada. The product was classified as a nonenumerated manufactured article at 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930. The plaintiff claims that the commodity is entitled to free entry under paragraph 1722 as “vegetable substances, crude or unmanufactured, not specially provided for,” or, if dutiable, it is dutiable at 10 per centum ad valorem under paragraph 1558 as a nonenumerated unmanufactured article, or at 1 % cents per pound under…