Ricks v. United States

The Collector of Customs at the port of San Diego, Calif., in the year 1940, classified the involved merchandise (invoiced as barley bran), exported from Mexico, under paragraph 1558 of the Tariff Act of 1930 as a nonenumerated manufactured article and assessed the same with duty at 20 per centum ad valorem. The importer protested the said classification and assessment of duty, claiming in her original protest that the merchandise was dutiable at 5 per centum ad valorem under paragraph 730 of said tariff act as modified by the trade agreement with Canada, T. D. 49752, as “byproduct feeds…