Dutch Cheese Importers Co. v. United States

Cline, Judge:

This is a protest, arising at the port of New York, against the collector’s assessment of duty on Edam process-cheese imported from the Netherlands at 35 per centum ad valorem under paragraph 710 of the Tariff Act of 1930. It is claimed that the merchandise is properly dutiable at 5 cents per pound, but not less than 25 per centum ad valorem, under said paragraph, as modified by the trade agreement with the Netherlands, T. D. 48075.

The pertinent provisions of the tariff act and the trade agreement are as follows:

Par. 710. Cheese and substitutes therefor, 7 cents per pound, but…