Universal Carloading & Distributing Co. v. United States

Keefe, Judge:

This action involves merchandise invoiced as wheat gluten, vacuum dried. It was assessed for duty as a nonenumerated manufactured article under paragraph 15S8 of the Tariff Act of 1930. The plaintiffs claim that the commodity is free of duty under paragraph 1605, as albumen, not specially provided for. By way of amendment of all of the protests herein except 54103-K it was further claimed that the merchandise was dutiable at $1.04 per hundred pounds under paragraph 729, as “wheat flour, semolina, crushed or cracked wheat, and similar wheat products * *

The paragraphs of the Tariff…