Strohmeyer v. United States

This is an appeal from a judgment of the United States Customs Court, Third Division, holding certain imported nonalcoholic grenadine, créme de menthe, créme de cacao, créme de apricot, Swedish punch, and aiglontine dutiable as nonenumerated manufactured articles at 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930 as assessed by the collector at the port of New York, rather than as beverages containing less than one-half of 1 per centum of alcohol at 15 cents per gallon under paragraph 808 of that act as claimed by the importer-appellant.

The paragraphs in question read:

P…