Foreign Products Corp. v. United States

Johnson, Judge:

The merchandise involved herein, described on the invoice as “Actumus Humus soil builder,” was imported from England on or about April 21, 1952, and was assessed with duty as an unenumerated manufactured article at 10 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T. D. 52739, and the President’s proclamation of September 18, 1951, T. D. 52827. It is claimed to be free of duty under paragraph 1685 of the said tariff act as a substance used chiefly for fertilizer.

The…