Hutchinson v. United States

Mollison, Judge:

As originally drawn, this protest was directed against the action of the collector of customs at the port of San Diego assessing duty on the involved merchandise at the rate of 35 per centum ad valorem under paragraph 1531 of the Tariff Act of 1930 (19 U. S. C. A. § 1531), claiming the same to Tie properly dutiable at the rate of 15 per centum ad valorem under the provisions of paragraph 1530 (b) (4). By timely amendment of the protest a claim in the following form was made:

The entries referred to herein were not “liquidated” as required by section 505, Tariff Act of 1930, on…