Hoenecke v. United States

DallingeR, Judge:

This is a suit against the United States, arising at the port of Minneapolis, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation invoiced as “Rolled Steel Beater Bars for Agricultural Thresher Parts.” Duty was levied thereon at the rate of 20 per centum ad valorem under paragraph 304 of the Tariff Act of 1930, as modified by the Swedish Trade Agreement promulgated in T. D. 47785, as steel bars valued above 2){ and not above 8 cents per pound. It is ■claimed that said merchandise is entitled to free entry under…