Garza v. United States

Rosenstein, Judge:

The merchandise in this case, invoiced as “ground phosphate rock in bulk”, was exported from Mexico and en*213tered in October 1965 at the port of Eagle Pass, Texas, where it was classified under TSUS (Tariff Schedules of the United States) item 184.75 as other animal feeds and ingredients therefor, not specially provided for, and assessed with duty thereunder at the rate of 10 per centum ad valorem.

Plaintiff relies upon the claim 1 made in its amended protest that the rock phosphate at bar is properly free of duty under the provision for “phosphates, crude, and apatite” in item…