Border Brokerage Co. v. United States

Cline, Judge:

These are protests against the collector’s assessment of duty on certain merchandise, described in the invoices as refuse screenings, at 5 per centum ad valorem under paragraph 731 of the Tariff Act of 1930, as modified by the trade agreement with Canada, T. D. 49752, as screenings or scalpings. It is claimed that the merchandise is free of duty under Public Law 211, approved December *5622, 1943 (57 Stat. 607), or Public Law 272, approved March 29, 1944 (58 Stat. 131).

At the original hearing a motion was made by counsel for the defendant to dismiss the protests on the ground that the…