Song Kee v. United States

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover a portion of the amount paid as customs duties upon an importation of red melon seeds. The collector of customs at the port of San Francisco assessed duty upon the seeds at the rate of 3 cents per pound under the provision for garden or field seeds, not specially provided for, in paragraph 764 of the Tariff Act of 1930, as modified by the trade agreement between the United States and The Netherlands, T. D. 48075. Plaintiff claims that these seeds are free of duty under paragraph 1669 of the same law…