Peat Products Corp. v. United States

Exwall, Judge:

This case involves the dutiable classification and assessment of duty on a quantity of peat moss imported from Canada known as “poultry grade.” The importation consisted of two grades, the “horticultural” and “poultry,” but only the lump form or poultry grade is here involved. It was assessed at 50 cents per ton under the eo nomine provision for peat moss in paragraph 1548 of the Tariff Act of 1930. Plaintiff claims free entry under the provisions of paragraph 1685 for substances used chiefly for fertilizers, or chiefly as an ingredient in the manufacture of fertilizers. Said…