John Heathcoat & Co. v. United States

Tilson, Judge:

This is a suit against the United States seeking to recover a certain sum of money alleged to have been illegally exacted as customs duties upon an importation of merchandise. It was classified as cotton quillings and duty levied thereon at the rate of 90 per centum ad valorem under the eo nomine provision for quillings in paragraph 1529 (a) of the Tariff Act of 1930. Plaintiff claims the merchandise to be properly dutiable at only 50 per centum ad valorem under said paragraph 1529 and T. D. 48316. or at 45 per centum ad *234valorem under said paragraph 1529 and T. D. 49753, or at…