Geo. S. Bush & Co. v. United States

Waleer, Judge:

Plaintiff imported 400 bags of kelp meal at Seattle, Wash., June 3, 1935. The collecter of customs at that port assessed duty on the merchandise at the rate of 10 per centum ad valorem under the provision in paragraph 1540 of the Tariff Act of 1930 for “seaweeds, if manufactured.” Plaintiff filed, in proper time, and form, a protest claiming free entry under the provision in paragraph 17G5 of the same act for “kelp.”

The statutes involved:

Par. 1705 [of the Free List] Kelp.

Par. 1540. Moss and sea grass, eelgrass, and seaweeds, if manufactured or dyed, 10 per centum ad valorem.

That…