Transcontinental Seed, Inc. v. United States

Erwall, Judge:

This is a protest against the collector’s assessment of duty on merchandise described as “Italian Lotus Corniculatus Seed” at 2 cents per pound under paragraph 763 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as clover seed, not specially provided for. It is claimed that the merchandise is properly dutiable under said paragraph at 1 cent per pound as forage crop seed, not specially provided for.

The pertinent provision of the tariff act, paragraph 763, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, is…