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GARZA v. UNITED STATES

C.D. 4192; Protest No. 67/4144-5145.

324 F.Supp. 91 (1971)

Enrique GARZA v. UNITED STATES.

United States Customs Court, Third Division.

March 24, 1971.

Attorney(s) appearing for the Case

Stein & Shostak, Los Angeles, Cal. (Marjorie M. Shostak and S. Richard Shostak, Los Angeles, Cal., of counsel), for plaintiff.

L. Patrick Gray, III, Asst. Atty. Gen. (Mollie Strum, Glenn E. Harris, and Martin L. Rothstein, New York City, trial attys.), for defendant.

Before RICHARDSON and LANDIS, Judges, and ROSENSTEIN, Senior Judge.

ROSENSTEIN, Senior Judge:

The merchandise in this case, invoiced as "ground phosphate rock in bulk," was exported from Mexico and entered in October 1965 at the port of Eagle Pass, Texas, where it was classified under TSUS (Tariff Schedules of the United States) item 184.75 as other animal feeds and ingredients therefor, not specially provided for, and assessed with duty thereunder at the rate of 10 per centum ad valorem.

Plaintiff relies upon the claim

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