Westco Products v. United States

DoNloN, Judge:

Merchandise, a manufacture of Denmark, is described by plaintiffs variously as almond paste, macaroon paste, nougat paste M, confectionery (almond and sugar), and macaroon confection. Regardless of entry (and invoice) names, the record shows that these protests embrace only three different products, made of nuts or other kernels and of sugar, and (in the case of the nougat paste) also containing chocolate cocoa, imported in ten-pound tins.

The merchandise was classified in liquidation as paste; in part, under paragraph 756, as almond paste and, in other part, under paragraph 761,…