Protest 12979-K of Schenley Import Corp.

Keefe, Judge:

The merchandise in question in this case consists of grenadine. The collector assessed duty thereon at 20 percent ad valorem under paragraph 1558, Tariff Act of 1930, as a nonenumerated manufactured article, and in addition a tax of 0.5144 cent per pound was levied under the Sugar Act of 1937 (T. D. 49160), as articles in chief value of manufactured sugar. The plaintiff in its protest claims that the merchandise is dutiable at 15 percent ad valorem under paragraph 38, as dyeing and tanning extracts; or at 15 cents per gallon under paragraph 808, either directly or by virtue of…