Humphreys v. United States

Johnson, Judge:

This case involves copra oil-cake meal, imported from Canada on or about September 18, 1953, and assessed with duty at three-tenths of 1 cent per pound under paragraph 730 of the Tariff Act of 1930 as vegetable oil-cake meal, not specially provided for. It is claimed that the merchandise is entitled to free entry under the terms of the Philippine Trade Act of 1946 (60 Stat. 141, 22 U. S. C. 1251), as a Philippine article, on the ground that it was derived from copra originating in the Republic of the Philippines.

When the case was called for trial, counsel for the plaintiff…