Emery v. United States

Cline, Judge:.This is a suit against the United States arising at the port of St. Albans, protesting the collector’s assessment of duty on merchandise invoiced as “hulled oats.” It was described by the appraiser as “Mixed feed oats, hulled, with meager wheat, broken barley, weed seeds, etc.,” was advisorily classified as a nonenumerated manufactured article at 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930, and duty was so assessed by the collector. Although many claims which were not waived are made in the protest, plaintiff relies principally upon the claims that…