Hoyt v. United States

Rao, Judge:

This is a motion to dismiss as untimely and premature plaintiff’s protest against the collector’s alleged classification of a mail shipment of artificial teeth, within the provisions of paragraph 397 of the Tariff Act of 1930, as articles or wares, plated with gold, and the alleged assessment thereon of duty at the rate of 65 per centum ad valorem.

Evidence taken in connection with the motion reveals that, at about the time the merchandise was delivered to plaintiff, the nominal consignee, estimated duties at the rate of 65 per centum ad valorem were paid, and a receipt therefor was…