East Asiatic Co. v. United States

Ekwall, Judge:

This case involves an importation described on the invoices as Cuban grated coconut in sirup, in tins. The collector assessed duty thereon at the rate of 35 per centum ad valorem under the provisions of paragraph 761 of the Tariff Act of 1930, with a reduction of 20 per centum allowed to Cuban products. This rate resulted from the collector’s classification of the merchandise as “Edible nuts *220* * * pickled, or otherwise prepared or preserved, and not specially provided for, * * *.”

It is claimed on behalf of the plaintiff herein that the merchandise is “coconut meat, shredded and…