Jiffy Pot of America v. United States

Watson, Judge:

The merchandise here involved, described on the invoice as “Jiffy-7-Peat Pellets,” was assessed with duty under item *424790.40 of the Tariff Schedules of the United States at the rate of 8 per centum ad valorem, as planting pots in part of peat moss.

Plaintiff in its protest claims the merchandise is properly free of duty under item 480.80 of said tariff schedules as “those grades of all substances * * * used chiefly for fertilizers.” Alternatively, plaintiff claims that the merchandise is properly dutiable under item 192.50 of the tariff schedules at the rate of 25 cents per…