R. U. Delapenha & Co. v. United States

Donlon, Judge:

The merchandise here is the French product known as Bar-le-Duc. It was described on entry as 25 cases containing jars of red currants in sugar sirup, imported from France.

The collector liquidated the Bar-le-Duc as berries, preserved, not specially provided for, with duty at 14 per centum ad valorem under paragraph 736 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade (T. D. 51802).

Plaintiff’s protest, as originally filed, claims that this Bar-le-Duc should be taxed under paragraph 751, as modified by the General Agreement on Tariffs and Trade…