Swift & Co. v. United States

Evans, Judge:

In this action against the United States the plaintiffs seek to recover money paid as customs duties upon an importation of frozen pork tails. The collector of customs at the port of entry *16assessed duty thereon as frozen meat, not specially provided for, under the provisions of paragraph 706 of the Tariff Act of 1930 at the rate of 6 cents per pound. Plaintiffs claim that duty should have been assessed at 2/ cents per pound under paragraph 703 of the same act, the rate applicable to frozen pork.

The pertinent portions of the paragraphs in question are as follows:

Par. 706. Meats, *…