Tonkin Distributing Co. v. United States

Ekwall, Judge:

These three protests were consolidated and tried at the port of San Francisco. The merchandise consists of what is described on the invoices as Pernod 40%, Pernod 40°, and Pernod Fils 40°. Entry 7001 covered by protest 980785-G also involves a commodity invoiced as “Amer Picon.” All of the merchandise, with the exception of that covered by entry 5794, protest 980785-G, was assessed at the rate of $5 per proof gallon under the provisions of paragraph 802 of the Tariff Act of 1930. As to said entry 5794, which the red-ink notations on-the face thereof show 2.73 per centum sugar…