Fung Chong Co. v. United States

Cline, Judge:

This is a. suit against the United States arising at. the port of San Francisco by protest against the collector’s assessment of duty on kumquats imported from Hong Kong at 25 per centum under paragraph 752 of the Tariff Act of 1930. The merchandise is claimed to be properly dutiable' at 1 cent per pound under paragraph 743.

Although the protest is against assessment of duty at 25 per centum under paragraph 752, at the trial and in the brief, counsel for plaintiff stated that duty had been assessed at 35 per centum. Item 51 on the invoice consists of “2 cases Dried Sweet Kumquát…