C. J. Tower & Sons of Niagara, Inc. v. United States

DoNloN, Judge:

Plaintiff is the importer of record of certain dead 'birds, which are described in the invoice as frozen geese. They were imported from Canada in 1960.

The collector assessed duty at the rate of 10 cents per pound, under :an enumeration in paragraph 712, Tariff Act of 1930, as geese, prepared or preserved in any manner, not specially provided for. Plaintiff’s protest claims classification under the same paragraph, as modified by the General Agreement on Tariffs and Trade, T.D. 51802, with duty at 3 cents per pound under the provision for geese, dressed and frozen.

The respective…