Holland Colombo Trading Society, Inc. v. United States

Eicwall, Judge:

In this case, plaintiff seeks to recover duty-assessed on an importation of coconut shell charcoal, imported from Ceylon. The collector classified the merchandise under paragraph 1558 of the Tariff Act of 1930 as an article, manufactured in part, not specially provided for, and assessed duty thereon at the rate of 20 per centum ad valorem. Plaintiff makes numerous claims, the one relied on being that the merchandise is properly free of duty as wood charcoal under the eo nomine provision therefor in paragraph 1802 of the same act. It is alternatively claimed free under paragraph…