John L. Westland & Son, Inc. v. United States

Ekwall, Judge:

The merchandise involved in this case, described on the invoice as “Fava Beans,” was entered for consumption on *276March 16, 1949, as dried beans, not specially provided for, at 1% cents per pound under paragraph 765 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, and the President’s proclamation of March 8, 1949, T. D. 52167. Duty was assessed by the collector at the rate of 3 cents per pound under paragraph 765, as originally enacted, on the ground that the reduced rate provided for in the trade agreement applied only to dried…