Lee v. United States

Certain edible seeds were imported by appellants at the port of San Francisco, and in one entry (protest 4544-G) were classified for duty as beans at 2 cents per pound under paragraph 5 of the emergency tariff act. They were claimed to be dutiable under paragraph 209 of the tariff act of 1913, as “Peas, green or dried,” at 10 cents per bushel of 60 pounds. In another entry (protest 22666-G) they were assessed for duty at the rate of 1% cents per pound under paragraph 763 of the Tariff Act of 1922 as “ Beans not specially provided for, * * * dried,” and were claimed to be dutiable under the…