Judson-Sheldon Corp. v. United States

Cline, Judge:

This is a protest, arising at the port of New York, against the collector’s assessment of duty on frozen beef livers imported from Argentina on October 15, 1945, at the rate of 3 cents per pound under paragraph 706 of the Tariff Act of 1930, as modified by the trade agreement with Canada, T. D. 49752, as edible animal livers, frozen. It is claimed that the merchandise is free of duty under paragraph 1669 as a crude drug of animal origin or is dutiable at 10 per centum ad valorem under paragraph 34 as a drug advanced in value or condition.

The pertinent provisions of the tariff act…