Simon's Rice Mill v. United States

Walker, Judge:

These protests are directed against the refusal of the collector of customs at the port of New Orleans, La., to allow drawback under the provisions of section 313 of the Tariff Act of 1930 upon the exportation of certain burlap bags made in the United States with the use of imported merchandise, namely, burlap.

The plaintiff is a rice miller, selling rice in bags to both the domestic trade and the export trade. It purchased the bags in question from various manufacturers, and claims that it filled them with rice and exported them and is entitled to refund of 99 per centum of the…