Vitelli v. United States

Evans, Judge:

This is a suit against the United States brought by an importer to secure a refund of moneys claimed to have been collected in excess of the amount due upon an importation of what is described on the invoice and in the briefs of counsel as tomato paste. It was entered at the port of New York and assessed for duty purposes by the collector of customs at that port at 50 per centum ad valorem under the provision in paragraph 772 of the Tariff Act of 1930 for “tomatoes * * * prepared or preserved in any manner.” Plaintiffs claim that the commodity is dutiable either under the…