United States v. Lo Curto

Certain merchandise was imported at the port of New York and described by the appraiser, in his answer to the protest, as follows:

The merchandise in question is described on the invoice as Whiteoline and consists of copper thiocyanate, a medicinal preparation, not specially provided for. It was returned for duty as such at 25 per centum ad valorem under paragraph 5, act of 1922. Note copy of chemists’ report attached to the invoice.

The protest in part reads:

This shipment was returned by the appraiser at 25 per centum under paragraph 5, but should be free of duty under paragraph 1565 as…