Crosse & Blackwell Co. v. United States

Ekwalu* Judge:

A quantity of merchandise described on the invoice and entry as lemon pulp was imported at the port of Baltimore, Md., and assessed for duty at $.70 a gallon under the provision in paragraph 806 (a) of the Tariff Act of 1930, as fruit juice not specially provided for, containing less than one-half of 1 per centum •of alcohol. It was imported in large barrels. Plaintiff in this action makes numerous claims, none of which has been abandoned, but relies upon the claim for assessment at 35 per centum ad valorem as fruit pulp under paragraph 752, and in his supplemental brief argues…