Boone v. United States

Johnson, Judge:

This action arises by way of protest filed by the plaintiff against the classification by the collector at the port of San Diego of a carload of barley bran as a nonenumerated manufactured article and his assessment of duty thereon at 20 per centum ad valorem under paragraph 1658 of the Tariff Act of 1930. The plaintiff claims that the merchandise is dutiable at 6 per centum’ ad valorem under paragraph 73Ó, by virtue of the trade agreement with Canada, T. D. 49752, as byproduct feeds obtained in milling wheat or other cereals, or as a mixed feed at the same rate, as provided in…