Protest 111000-K of Geo. S. Bush & Co.

Cline, Judge:

This is a suit against the United States arising at the port of Portland, Oreg., against the collector’s -assessment of duty on merchandise in*210voiced as “mixed feed oats.” Duty was assessed at the rate of 5 percent ad valorem under paragraph 731, Tariff Act of 1930, as modified by the trade agreement with Canada, T. D. 49752, and it is claimed that the merchandise is entitled to free entry under Public Law 211, approved December 22, 1943 (78th Cong., 1st sess., 57 Stat. 607).

The pertinent provisions of law are as follows:

Par. 731 [as modified by the trade agreement with Canada, T.…