La Manna, Azema & Farnan, Inc. v. United States

This appeal is from the judgment of the United States Customs Court, C. D. 1248, overruling appellant’s protest claiming that certain imported grenadine was properly dutiable under paragraph 501 of the Tariff Act of 1930 at the highest rate therein provided, by virtue of paragraph 1559, as an imported article not enumerated in the act, manufactured of two or more materials, composed in chief value of sugar.

The merchandise was imported from France in January of 1939 and was assessed with duty by the Collector of Customs at the port of New York at the rate of 20 per centum ad valorem as a…