R. P. Oldham Co. v. United States

Rao, Judge:

This is an action to recover excess duties alleged to have been erroneously assessed against an importation of cotton fish netting. The collector of customs at the port of Los Angeles, Calif., classified the importation as manufactures of cotton, not specially provided for, and assessed duty thereon at the rate of 40 per centum ad valorem, pursuant to the provisions of paragraph 923 of the Tariff Act of 1930.

Plaintiff claims, however, that the involved merchandise is properly dutiable at only 30 per centum ad valorem, as “fishing nets valued at 50 cents or more per pound” by virtue…