Landweer v. United States

Mollison, Judge:

The protests involved in this case were consolidated for trial and disposition. The plaintiff seeks to recover part of the duty paid upon the importation of certain small boats. Duty was levied thereon by the collector of customs at the rate of 33)4 per centum ad valorem under the provision in paragraph 412 of the Tariff Act of 1930 for “manufactures of wood * * * or of which wood * * * is the component material of chief value, not specially provided for.” The claim in each of the protests is for duty at the rate of 15 per centum ad valorem under the provision in paragraph 370…