Canada Dry Ginger Ale, Inc. v. United States

Wilson, Judge:

The merchandise in the case at bar, invoiced as ginger ale extract, was classified for duty under paragraph 24 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739, at the rate of 15 cents per pound and 9 per centum ad valorem as a flavoring extract *2containing not over 20 per centum of alcohol. Plaintiff herein claims the said merchandise properly classifiable under paragraph 39 of the act, as modified, supra, at the rate of 7y2 per centum ad valorem as a flavoring extract “not containing alcohol, and not…