United States v. Brand

Appellee, a partnership, brought suit against the United States, in the United States Customs Court at New York City, to recover customs duties claimed to have been illegally exacted on certain importations of mica.

Five protests are involved, which were consolidated for trial. All of the merchandise was classified by the collector under subdivision (d) of paragraph 208 of the Tariff Act of 1930 and assessed with duty at the rate of 45 per centum ad valorem.

The said court, Second Division, sustained the protests of the importer claiming the involved merchandise to be properly dutiable at 40…