Forrest v. United States

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover a part of the duty assessed on certain oat products which were classified by the collector under paragraph 726 of the Tariff Act of 1930. There are several claims in the protest but the only one upon which plaintiff relies is that the merchandise assessed at 16 cents per bushel of 32 pounds or at 80 cents per 100 pounds under said paragraph is dutiable at 20 per centum ad valorem as an article, not enumerated, manufactured in whole or in part, under paragraph 1568.

The provision under which duty was…