Britton v. United States

Johnson, Judge:

These are protests, consolidated at the trial, against the collector’s assessment of duty on merchandise described on the invoices as wood charcoal briquettes at 15 per centum ad valorem under paragraph 216 of the Tariff Act of 1930, as modified, as articles wholly or in part of carbon. It is claimed that the merchandise is entitled to free entry under paragraph 1802 as wood charcoal. The collector originally classified this merchandise under paragraph 1802 but reliquidated thereafter, assessing duty under paragraph 216.

*65The pertinent provisions of the tariff act are as follows:

P…