Roesling v. United States

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover all or a portion of the duty assessed on merchandise invoiced as “Pracaxy seeds” which were entered free of duty under paragraph 1727 of the Tariff Act of 1930. The appraiser’s advisory classification in red ink on the invoice is “Palm nut kernels” under paragraph 1727' but that advisory classification has been stricken out by lines in red ink and the collector assessed duty thereon at 8 cents per pound under the provision for “Other garden and field seeds: * * * tree and shrub” under paragraph 764.

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