North American Mercantile Co. v. United States

Walker, Judge:

The merchandise the subject of these protests was classified by the collector of customs in every case except protest 10187-K as seaweed, manufactured, and assessed with duty at the rate of 10 per centum ad valorem under the provision therefor in paragraph 1540, of the Tariff Act of 1930, which reads as follows:

Par. 1540. Moss and sea grass, eelgrass, and seaweeds, if manufactured or dyed, 10 per centum ad valorem.'

The merchandise involved in protest 10187-K was assessed with duty at the rate of 35 per centum ad valorem under the provision in paragraph 775 of the same act for…