Allied Food Corp. of America v. United States

Ekwall, Judge:

This is a protest, arising at the port of New York, against the collector’s .assessment of duty on grated coconut meat in light sirup imported from Cuba at 35 per centum ad valorem, less the Cuban preferential of 20 per centum (T. D. 47232), under paragraph 761 of the Tariff Act of 1930 as edible nuts, otherwise prepared or preserved, not specially provided for. It is claimed in the protest (1) that the merchandise is dutiable at 3/ cents per pound under paragraph 758 as coconut meat, shredded and desiccated, or similarly prepared, less the Cuban preferential of 20 per centum,…