Scott v. United States

Cline, Judge:

This is a suit against the United States arising at the port of San Francisco by protest against the collector’s assessment of duty upon the imported boxes as smokers’ articles not specially provided for at 60 per centum ad valorem under paragraph 1552 of the Tariff Act of 1930. The protest claims that the merchandise is properly dutiable at 33}¿ per centum under paragraph 412 as manufactures of wood.

The pertinent provisions of the tariff act are as follows:

Pab. 1552. Pipes and smokers’ articles: * * * all smokers’ articles whatsoever, and parts thereof, finished or unfinished,…