Mazer v. United States

Cline, Judge:

This is a protest, arising at the port of New York, against the collector’s assessment of duty on live birds imported from the Netherlands at 50 cents each under paragraph 711 of the Tariff Act of 1930. It is claimed that they are properly dutiable at 25 cents each under said paragraph, as modified by the General Agreement on Tariffs and Trade, T. D. 51802.

The pertinent provisions of the tariff act and the General Agreement on Tariffs and Trade are as follows:

Par. 711. Birds, live: * * * all other live birds not specially provided for, valued at $5 or less each, 50 cents each; *…