Faber, Coe & Gregg (Inc.) v. United States

This is an appeal from a judgment of the United States Customs Court.

The appeal involves cigars imported into the United States from Cuba on November 17, 1927. They were assessed for duty by the collector at the port of New York at $4.50 per pound and 25 per centum ad valorem under paragraph 605 of the Tariff Act of 1922, less 20 per centum by virtue of the provisions of section 320 of that act and the treaty of commercial reciprocity concluded between the United States and the Republic of Cuba, December 11, 1902.

Paragraph 605 and section 320 read, respectively, as follows:

Par. 605. Cigars,…