Christo Poulos & Co., Inc. v. United States

EKWall, Judge:

This protest involves peeled pears, packed in a solution of sulphur dioxide, imported from Italy in barrels. They are used in the manufacture of glacé fruit. The merchandise was assessed by the collector at 20 per centum ad valorem under paragraph 749 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as pears, prepared or preserved, not specially provided for. It is claimed to be properly dutiable at one-half of 1 cent per pound under paragraph 749, as originally enacted, as pears, green.

The pertinent provisions of the tariff act…