Lessor v. United States

Johnson, Judge:

This action involves the collector’s assessment of duty under the provisions of paragraph 1109 (a) of the Tariff Act of 1930 upon certain filter press cloth imported from Mexico. The plaintiff does not question the applicability of said paragraph to such class of foreign merchandise but contends that the importation consists of American manufactures which have been returned to the United States and, therefore, are entitled to an exemption from duty under the provisions of paragraph 1615 of the Tariff Act of 1930, as amended by section 35, Customs Administrative Act of 1938.

The…