G. Hirsch Sons, Inc. v. United States

Ford, Judge:

This suit was filed by the plaintiff seeking to recover a certain sum of money alleged to have been illegally exacted as customs duties upon an importation of religious emblems. The merchandise was classified as “Kayon ornaments” and duty levied thereon at the rate of 90 per centum ad valorem under paragraph 1529 (a) of the Tariff Act of 1930. Plaintiff claims said merchandise to be properly dutiable at the rate of 45 cents per pound plus 45 per centum ad valorem under paragraph 1308 of the Tariff Act of 1930, as modified by the French Trade Agreement, 69 Treas. Dec. 853, T. D.…