David L. Moss & Co. v. United States

EvaNS, Judge;

This is an action against the United States in which the plaintiff seeks to recover money claimed to have been illegally collected as customs duties upon an importation of merchandise from China described on the invoice and entry as dried hen egg albumen. Duty was assessed upon the commodity by the collector of customs at the port of New York at the rate of 27 cents per pound under paragraph 713 of the Tariff Act of 1930 as amended by the Presidential Proclamation published in T. D. 44997. Plaintiff’s claim is based upon the theory that the commodity is not dried egg albumen but…