Abercrombie v. United States

Kiiícheloe, Judge:

This suit is brought by plaintiff against the United States for the purpose of recovering certain duty alleged to have been wrongfully levied by the collector of customs at the port of New York on an importation of tarred hemp deck-tennis nets. Duty was assessed on the merchandise at- 40 per centum ad valorem under paragraph 1023 of the Tariff Act of 1930, as manufactures wholly or in chief value of vegetable fiber, except cotton, not specially provided for. The merchandise is claimed by plaintiff to be properly dutiable at the rate of 20 per centum ad valorem under the…