Tower v. United States

Cline, Judge:

This is a protest arising at the port of Buffalo against the collector’s assessment of duty at the rate of 50 per centum ad valorem under paragraph 774 of the Tariff Act of 1930 on certain shipments of fresh rhubarb imported from Canada. The protest claims that the merchandise is properly dutiable at 35 per centum under paragraph 752, or free of duty under paragraph 1722, or dutiable at 10 per centum under paragraph 1558. Plaintiff relies chiefly, however, on paragraph 752.

The competing provisions of the tariff act are as follows:

Par. 774. Vegetables in their natural state: * * *…