Frederick Stearns & Co. v. United States

Wilson, Judge:

The merchandise here in question consists of beef liver extract imported from Argentina. Part of said importation was invoiced as “Higado Concentrado 1: 20 en Polvo,” or beef liver concentrate in powder form, was classified under paragraph 5 of the Tariff Act of 1930, as modified by the trade agreement with Argentina, T. D. 50504, as a medicinal preparation of animal origin, not specially provided for, and was, accordingly, assessed with duty at the rate of 12K per centum ad valorem. Plaintiff claims this liver extract in powder form to be properly classifiable under paragraph…