Gonzalez v. United States

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover a part of the duty assessed on certain com products imported from Mexico through the port of El Paso, Tex. Duty was assessed by the collector at the rate of 50 cents per hundred pounds under the provision for “corn grits, meal, and flour, and similar products” in the second part of paragraph 724 of the Tariff Act of 1930. The plaintiff claims that the merchandise should be assessed at 20 per centum ad valorem as a nonenumerated manufactured article under paragraph 1558 which, is the provision under…