Imperial Gem Syndicate v. United States

Cline, Judge:

This is a suit against the United States, arising at the port of Chicago, in which the plaintiff seeks to recover a portion of the duty assessed on certain articles composed in chief value of silver, invoiced as “Polkas,” which were classified by the collector as smokers’ articles and assessed with duty at the rate of 60 per centum ad valorem under paragraph 1552 of the Tariff Act of 1930. Various claims are set forth in the protest and amended protest, but. at the trial plaintiff relied upon paragraph 397, as modified by the Mexican Trade Agreement, T. D. 50797, assessing duty…