John Sexton & Co. v. United States

Ekwall, Judge:

This case involves the proper amount of duty assessable upon an importation of 96 barrels of what is described on the invoice as Cuban cane sugar sirup, pineapple-flavored. The collector of customs at Chicago, the port of entry, assessed duty thereon at the rate of 20 per centum ad valorem under the provisions of paragraph 1558 of the Tariff Act of 1930, as a nonenumerated manufactured article, with an allowance of 20 per centum from that rate as a product of Cuba. Plaintiff has protested this assessment and payment, making various claims, the one stressed being that the…