United States v. Washburn-Crosby Co.

The appellee imported from Canada on February 2, 1923, a quantity of wheat in bulk, which it entered as 107,248 bushels of wheat, under paragraph 729 of the Tariff Act of 1922, and 3,302 bushels of screenings, under paragraph 731 of said act. It is contended by the appellant, and conceded by appellee, that the wheat and screenings were mingled at the time of exportation, within the meaning of section 507 of the Tariff Act of 1922, which is as follows:

Sec. 507. Commingling of goods. — Whenever dutiable merchandise and' merchandise which is free of duty or merchandise subject to different rates…