Swift & Co. v. United States

Johnson, Judge:

The merchandise involved in these protests, consolidated at the trial, consists of various items of fresh and frozen boneless beef derived from cows and from bulls.1 They were assessed with duty at 3 cents per pound, but not less than 10 per centum ad valorem, under paragraph 706 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as meats, prepared, not specially provided for. It is claimed that they are properly dutiable at 3 cents per pound under paragraph 701 of the said tariff act, as modified, as fresh or frozen beef.

The…