United States v. Moss

This is an appeal from a judgment of the United States Customs Court holding certain “powdered egg albumen” dutiable as “egg albumen * * * otherwise prepared or preserved, and not specially provided for” at 11 cents per pound under paragraph 713 of the Tariff Act of 1930, as claimed by the importer, rather than as “dried egg albumen” at 18 cents per pound under that paragraph, as claimed by the Government and as assessed for duty by the collector at the port of New York.

Paragraph 713 reads:

Par. 713. Eggs of poultry, in the shell, 10 cents per dozen; whole eggs, egg yolk, and egg albumen,…