Inter-Americas Shipping Co. v. United States

Cline, Judge:

This is a protest, arising at the port of New York, against the collector’s assessment of duty on certain merchandise imported from Cuba at 14 per centum ad valorem under paragraph 752 of the Tariff Act of 1930, as modified by the exclusive trade agreement with Cuba, T. D. 51819, as fruit paste or pulp. It is claimed that the merchandise is properly dutiable under said paragraph, as modified, at 10 per centum ad valorem as bananas, prepared or preserved in any way other than by drying, desiccating, or evaporating.

The merchandise is described in the consular invoice as “banana…