Michelson & Sternberg, Inc. v. United States

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover a portion of the duty assessed on merchandise described on the back of the consular invoice as “Calabash gourds.” The description on the face of the invoice relates merely to the quality of the goods. The appraiser described the merchandise on the invoice as “Calabash gourds, dried, with pith removed and one or both ends sawed, as parts of the S. A. n. s. p. f.” and duty was as-' sessed at the rate of 60 per- centum ad valorem under paragraph 1552 of the Tariff Act of 1930 under the provision for…