Frank P. Dow Co. v. United States

Walker, Judge:

In this suit against the United States arising at tbe port of Seattle plaintiff seeks recovery of certain customs duties claimed to have been illegally exacted on an importation of merchandise described on the invoice as “celluloid strips.” The collector of customs classified the articles as:

bandies and backs for tooth brushes * * * composed wholly or in chief value of any product provided for in paragraph 31

and assessed duty thereon at the rate of 1 cent each and 50 per centum ad valorem under the provision therefor in paragraph 1506 of the Tariff Act of 1930. The protest-claim…