Olavarria & Co. v. United States

Eicwall, Judge:

In this case plaintiff is protesting the action of the collector of customs at the port of Tampa, Fla., in assessing duty upon *198a quantity of what plaintiff claims to be sugar sirup imported from Cuba. Twenty-seven entries are involved, filed at the ports of Miami and West Palm Beach during a period from August 4, 1943, to August 1, 1944. Five protests were consolidated for trial. The merchandise was classified as sugar dutiable under the provisions of paragraph 501 of the Tariff Act of 1930, as modified by the supplemental trade agreement with Cuba (T. D. 50541), by virtue of…