Lyons Transport v. United States

Rao, Judge:

In this action, plaintiff seeks to recover excess duties alleged to have been erroneously'assessed upon several importations of so-called aerolinen serrated tapes. The merchandise in question was classified by the collector within the provisions of paragraph 1023 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, for “manufactures, wholly or in chief value of vegetable fiber, except cotton, not specially provided for,” and, accordingly, was assessed with duty at the rate of 20 per centum ad valorem.

It is the claim…