S. S. Kresge Co. v. United States

Rao, Judge:

This is an action for the recovery of excess duties alleged to have been erroneously assessed by the collector at the port of New York against *374an importation of sea grass mats. The articles in question were classified as “alf other floor coverings not specially provided for” and assessed with duty at the-rate of 20 per centum ad valorem in accordance with the provisions of paragraph 1021 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802. In the protest filed by the importer, it is claimed that the merchandise so…