Atlas Canning Co. v. United States

Donlon, Judge:

The merchandise in issue is horse meat that was imported from Canada. It was classified in liquidation as meat, fresh, chilled, or frozen, not specially provided for, under paragraph 706 of the Tariff Act of 1930, with duty at the rate of 3 cents per pound under the modification of paragraph 706, effected by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739.

Plaintiff’s protest claims that this horse meat is not meat in the tariff sense which Congress intended in paragraph 706, and that classification should be under paragraph 1558 as a nonenumerated…