Rector Mineral Trading Corp. v. United States

Mollison, Judge:

The plaintiffs in the protests enumerated in the attached schedule imported into the port of Chicago a number of bales of a commodity which the collector classified as “regranulated cork” and on which he assessed duty at the rate of 1 cent per pound under the provision therefor in paragraph 1511 of the Tariff Act of 1930. By their protests herein, the plaintiffs claim that the commodity is not regranulated cork, but is cork waste or cork refuse and is entitled to free entry under the provisions therefor in paragraph 1661 of the *109said act. The pertinent portions of the statutes…