United States v. F. W. Myers & Co.

Hatfield, Judge,

delivered tbe opinion of tbe court:

Tbis is an appeal from a judgment of tbe United States Customs Court, Third Division.

Merchandise consisting of “Vim Oat Mill Feed” hereinafter described, was assessed for duty by tbe collector at tbe port of Ogdens-burg, N. Y., as ground oat bulls at “10 cents per one hundred pounds” under paragraph 730 of tbe Tariff Act of 1930.

Tbe importer protested tbe collector’s classification, claiming that tbe merchandise was properly dutiable at 10 per centum ad valorem under that paragraph.

Tbe paragraph in question reads:

Pab. 730. Bran, shorts,…