Quong Yuen Shing Co. v. United States

TilsoN, Judge:

This suit was filed by the plaintiff seeking to recover a certain sum of money alleged to have been illegally exacted as customs duties on imported merchandise commonly known as Ve-tsin. Duty was levied on the merchandise at 25 per centum ad valorem under paragraph 5 of the Tariff Act of 1930, as a chemical compound, not specially provided for. Plaintiff claims the same to be properly, dutiable at only 20 per centum ad valorem under paragraph 1558 of said act, as “articles manufactured, in whole or in part, not specially provided for.” Plaintiff also claims the merchandise to be…