Quaker Oats Co. v. United States

Cline, Judge:

This is a protest arising at the port of Chicago against the collector’s assessment of duty at the rate of 8 cents per bushel under paragraph 726 of the Tariff Act of 1930, as amended by the Trade Agreement with Canada, T. D. 49752, on oats shipped from Canada. It is claimed that the merchandise is entitled to free entry under Public Law 272 (58 Stat. 131). The collector’s report on protest states that “the merchandise was not imported during the period during which free entry could be accorded under the provisions of Public Law 211 as amended by Public Law 272.”

The pertinent…