Florida Fishermens Supply Co. v. United States

Rao, Judge:

This is a suit to recover duties alleged to have been erroneously assessed upon certain merchandise, imported through the port of Tampa, Fla. The merchandise, described on the consular invoice as fishing nets, was assessed with duty at the rate of 40 per centum ad valorem, pursuant to paragraph 923 of the Tariff Act of 1930, as manufactures in chief value of cotton, not specially provided for. It was claimed in the protest that the merchandise is properly dutiable at only 30 per centum ad valorem under the provisions of said paragraph 923, as modified by the General Agreement on…