Peat Products Corp. v. United States

This is an appeal from a judgment of the United States Customs Court, Third Division, C. D. 1033, holding certain peat moss, “poultry grade,” imported from Canada, dutiable at 50 cents per ton under the eo nomine provision for peat moss in paragraph 1548 of the Tariff Act of 1930, as assessed by the collector at the port of Buffalo.

Paragraph 1548 reads:

Peat moss, 50 cents per ton.

Appellant protested tbe classification, claiming that tbe merchandise was properly free of duty under paragraph 1685 of tbe Tariff Act of 1930 as “manures” or as a substance “used chiefly for fertilizers, or chiefly…