Anderson v. United States

Evans, Judge:

This is an action against the United States in which the plaintiffs seek to recover a sum of money claimed to have been illegally collected and paid as customs duties upon an importation which entered the port of Seattle from Japan. It was invoiced as “salted vegetable 'Rakkyo.’ ” The collector assessed duty at the rate of 35 per centum ad valorem under the provisions of paragraph *293775 of the Tariff Act of 1930, presumably as vegetables, pickled or packed in salt or brine. The importer claims that the merchandise is dutiable at 25 per centum ad valorem under the same paragraph…