Pacific Trading Co. v. United States

Evans, Judge:

This is an action against the United States wherein the plaintiff seeks to recover certain sums of money claimed to have been unlawfully exacted on an importation of merchandise entered as frozen headless frogs at the port of San Francisco. The commodity involved originated in Japan. It was classified by the collector as “game, not specially provided for” under paragraph 704 of the Tariff Act of 1930 at 6 cents a pound. Plaintiff claims it is properly dutiable at 10 or 20 per centum ad valorem under paragraph 1558 of the same law as unenumerated articles, or under paragraph 717…