Oy Wo Tong Co. v. United States

Evans, Judge:

This is an action against the United States in which the plaintiffs seek to recover sums of money claimed to have been illegally collected and paid as customs duties upon importations of certain Chinese commodities. Nine protests are involved. In all except 481730-G, which arose under the Tariff Act of 1922, the merchandise was imported during the lifetime of the Tariff Act of 1930. Assessment for duty was made in all of the protests excepting 545036-G and said 481730-G at either 35 per centum ad valorem under paragraph 775 as vegetables prepared, or under paragraph 752 as fruits…