Polack v. United States

Cline, Judge:

This is a suit against the United States arising at the port of New Orleans by protest against the collector’s assessment of duty on merchandise invoiced as raw hog hair at 3 cents per pound under paragraph 1507 of the Tariff Act of 1930 as “Bristles, sorted, bunched, or prepared.” Plaintiff claims that the merchandise is entitled to free entry under paragraph 1637 as “Bristles, crude, not sorted, bunched, or prepared.”

At the trial plaintiff offered in evidence a sample of the merchandise which he stated was representative of the goods as they were received. The sample, marked…