Hermanos v. United States

EvaNS, Judge:

This is an action against the United States wherein the importer seeks to recover certain sums of money claimed to have been illegally exacted as customs duties on an importation of garbanzos entered at the port of San Juan, Puerto Rico, on which the collector of customs assessed duty at the rate of 1% cents per pound under paragraph 769 of the Tariff Act of 1930. Plaintiffs claim that the merchandise is properly dutiable under the provisions of paragraph 731 of the same act at the rate of 10 per centum ad valorem.

The provisions of the statute cited are as follows:

Pae. 769. Peas…