Whittaker, Clark & Daniels, Inc. v. United States

Keefe, Judge:

The controversy arising in this case concerns the unit of weight used by the collector in determining whether the merchandise is properly assessable under paragraph 209 of the Tariff Act of 1930, or under the amendment thereto in the trade agreement made between the United States and Canada, T. D. 49752. Duty was assessed upon the merchandise at 35 per centum ad valorem under paragraph 2Q9. The plaintiff claims that the merchandise is valued at not more than $14 per ton and is therefore properly dutiable at only 17% per centum ad valorem under paragraph 209, by virtue of said…