A. Spaeth & Co. v. United States

Cline, Judge:

This is an action against the United States in which the plaintiff seeks to recover a portion of the duties imposed upon an importation of merchandise from The Netherlands described on the invoice as “five cases of sugarcandy, confectionery” and in the body of the invoice as “5 cases each cont. 50 boxes of 2 lbs. colomta (Plain Chocolate).” Duty was assessed thereon at the rate of 40 per centum ad valorem under authority of paragraph 506 of the Tariff Act of 1930, as confectionery. It is claimed by the plaintiff that the merchandise is dutiable at the rate of 20 per centum ad…