BLAND, Associate Judge.
Appellant imported at Chicago in the year 1937 certain corn from Argentina. The Collector of Customs at said port assessed duty upon the merchandise at the rate of 25 cents per bushel under paragraph 724, of section 1 of the Tariff Act of 1930, 19 U.S.C.A. § 1001, par. 724, the pertinent part of which reads: "Par. 724. Corn or maize, including cracked
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