United States v. P. John Hanrahan, Inc.

This is an appeal from the judgment of the United States Customs Court, Third Division (C. D. 1900) sustaining a protest by the importer and holding the merchandise involved, invoiced as “wheat gum gluten,” to be dutiable at 10 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T. D. 52739, as a manufactured article not specially provided for. The collector classified the merchandise under the sanie paragraph, but held it to be dutiable at 20 per centum ad valorem on the ground that it was an…