Corporacion Argentina De Productores De Carnes v. United States

Keefe, Judge:

The merchandise involved in this case consists of certain dog food imported from Argentina into the port of New York. Duty was assessed thereon at 20 per centum ad valorem under the provisions of paragraph 1558 of the Tariff Act of 1930. Plaintiff claims that the merchandise is properly dutiable by similitude to mixed feeds at 10 per centum ad valorem under paragraph 730 of said act.

The competing paragraphs of the Tariff Act of 1930 provide in part as follows:

Par. 1558. That there shall be levied, collected, and paid on the importation of * * * all articles manufactured, in whole…