Heemsoth Kerner Corp. v. United States

Eicwall, Judge:

This case is before us on a motion to amend the pleading, filed by the plaintiff. Defendant has filed objections to the motion and also filed a cross-motion to dismiss the original pleading on the ground that it does not raise a question over which this court, sitting in classification, has jurisdiction, under section 514 of the Tariff Act of 1930.

The merchandise covered by the involved entry consists of 1,190 drums of caustic soda imported from England. As indicated by the official papers, the drums were assessed at the rate of 12% per centum ad valorem under paragraph 328 of…