Strauss v. United States

DONLON, Judge:

The issue here is whether bubble gum is “an edible preparation for human consumption.” If it is, the Torquay protocol modification (T.D. 52739) of paragraph 1558 of the Tariff Act of 1930 is not applicable. If bubble gum is not “an edible preparation for human consumption,” it is conceded that it is entitled to the benefits of this Torquay protocol modified rate.

The collector classified the bubble gum as “an edible preparation for human consumption” and assessed duty at the unmodified rate of 20 per centum ad valorem. Plaintiff contends that bubble gum is not “an edible…