Kraft Phenix Cheese Corp. v. United States

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover a part of the duty assessed on certain cheese at the rate of 35 per centum ad valorem under paragraph 710 of the Tariff Act of 1930. The plaintiff claims that the merchandise is Gruyéro process-cheese, dutiable at 5 cents per pound or 20 per centum ad valorem, whichever is higher, under paragraph 710 as modified by the trade agreement with Finland, T. D. 48554.

The pertinent parts of the competing provisions read as follows:

Pab. 710. [Tariff Act of 1930] Cheese and substitutes therefor, 7 cents per…