United States v. Albers Bros. Milling Co.

Bland, Judge,

delivered tbe opinion of the court:2

This appeal involves the proper dutiable classification of Manchurian kaoliang (millet seed), imported through the ports of San Francisco, Calif., and Portland, Oreg.

The merchandise was classified and assessed for duty as a non-enumerated manufactured article at 20 per centum ad valorem under paragraph 1459 of the Tariff Act of 1922.

At the hearing below and here appellees stressed their claims in the protest that the merchandise should be free of duty under paragraph *891622 of said act as a crude vegetable substance, or dutiable under the 10…