United States v. Swift & Co.

Eklwall, Judge:

This is a collector’s appeal for reappraisement of an importation of canned roast beef, packed in 12-ounce tins, ex*408ported from Argentina on September 30, 1941. The merchandise upon entry was placed in bonded warehouse and entry was made under paragraph 706 of the Tariff Act of 1930, the specific rate of duty deemed applicable at that time being 6 cents per pound, the ad valorem rate being lower. Upon withdrawal on November 18, 1941, the reciprocal trade agreement between the United States and Argentina, T. D. 50504, had become effective, which changed the dutiable rate to 20…