United States v. Wo Kee

The Government has appealed from the judgment of the United States Customs Court, Third Division, which sustained the protest of the importer, appellee, claiming the imported merchandise to be dutiable at 4cents per pound under paragraph 759 of the Tariff Act of 1930, as peanuts not shelled.

The merchandise was shipped from China and entered at the port of San Francisco, Calif.

While the protest claimed that the goods were dutiable at 4}{ cents per pound under said paragraph 759, it was alternatively claimed that they were dutiable at 10 or 20 per centum ad valorem under paragraph 1558.

The…