Zaloom v. United States

Certain sausage casings were imported at the port of New York under the Tariff Act of 1930. These consisted of sheep’s intestines, packed in salt, in three barrels. The intestines were liquidated as free of duty by the collector under paragraph 1755 of said Tariff Act of 1930. The barrels were not marked with the country of origin, as required by section 304 of said tariff act, and the collector thereupon assessed duty under the provisions of said section 304, at 10 per centum upon the appraised value of the merchandise. The barrels, having been marked while in customs custody and duty…