United States v. Judson-Sheldon Corp.

This appeal is from the judgment of the United States Customs Court, Third Division, given pursuant to its decision, C. D. 1168, sustaining the protest of’ appellee, directed against the collector’s assessment of duty on frozen beef livers imported at the Port of New York from Argentina on October 15, 1945, under paragraph 706 of the Tariff Act of 1930, as modified by the trade agreement with Canada, T. D. 49752. The importation was classified as “Edible Animal Livers.”

In the protest it was claimed that the merchandise is free of duty under paragraph 1669, as a crude drug of animal origin or…