Waitt & Bond, Inc. v. United States

Eicwall, Judge:

There is no controversy about the facts in this case, the questions presented being purely questions of law. It was submitted upon an agreed statement of facts. The claim is limited to 70 packages of stemmed filler tobacco imported from Cuba and entered for warehouse on June 26, 1942. It was assessed with duty at the rate of 40 cents per pound under paragraph 601 of the Tariff Act of 1930, as modified by the trade agreements between the United States and Cuba (T. D.’s 47232, 50050, and 50541). Plaintiff claims that the reduced rate of 20 cents per pound is applicable. That rate…