Grace v. United States

Ekwall, Judge:

There was imported into the port of New York a quantity of what is described on the invoices as ivory nuts, waste, which the collector of customs assessed at 7% per centum ad valorem under the provision for waste, not specially provided for, in paragraph 1555 of the Tariff Act of 1930 as modified by the trade agreements between the United States and Canada (T. D. 49752) and the United Kingdom (T. D. 49753).

The importer filed suit claiming that the goods are properly free •of duty under the eo nomine provision in paragraph 1778 of the same law for tagua nuts.

A hearing was held at…