J. E. Bernard & Co. v. United States

Watson, Judge:

The merchandise covered by this protest, invoiced as Jiffy-Pots in various sizes, was assessed with duty under item 790.40 of the Tariff Schedules of the United States at the rate of 8 per centum ad valorem, as planting pots in part of peat moss.

Plaintiff originally claimed the merchandise properly free of duty under item 480.80 of said schedules as other substances used chiefly for fertilizers, or chiefly as an ingredient in the manufacture of fertilizers. At the trial, plaintiff alternatively claimed that the merchandise is entitled to entry free of duty under item 666.00 of…