Wilbur-Ellis Co. v. United States

Ekwall, Judge:

This is a protest, arising at the port of Los 'Angeles, against the collector’s assessment of duty on milo maize at the 'rate of 1 cent per pound under paragraph 763 of the Tariff Act of 1930, ás modified by the General Agreement on Tariffs and Trade, T. D. '51802, as “forage crop seeds hot specially provided for.” It is claimed that the merchandise is entitled to free entry under paragraph 1722 as a crude vegetable substance or is dutiable at 10 per centum ad Valorem under paragraph 1558 as a nonenumerated unmanufactured 'article.

The pertinent provisions of the tariff act are…