Ricks v. United States

Keeee, Judge:

This action involves certain merchandise invoiced as barley bran a,nd assessed at San Diego with a duty of 20 per centum *64ad valorem under paragraph 1558, act.of 1930, as a nonenumerated manufactured article. The plaintiff claims that the merchandise is properly dutiable, either directly or by similitude, at 5 per centum ad valorem under paragraph 730, as amended by the Canadian Trade Agreement, T. D. 49752.

In support of such claims it is contended: First, that the merchandise is dutiable under said paragraph as “byproduct feeds obtained in milling wheat or other cereals,” because…