G. Hirsch Sons, Inc. v. United States

Foed, Judge:

The suit listed above was filed by the plaintiff seeking to recover a certain sum of money alleged to have been illegally exacted as customs duties upon an importation of religious emblems. The collector classified the merchandise as “Rayon ornaments” and levied duty thereon at the rate of 90 per centum ad valorem under paragraph 1529 (a) of the Tariff Act of 1930. Plaintiff claims said merchandise to be properly dutiable at the rate of 45 cents per pound and 45 per centum ad valorem under paragraph 1308 of said act, as modified by the French Trade Agreement, 69 Treas. Dec. 853,…