Barad Shaff Sales Co. v. United States

This is an appeal from the decision of the Customs Court, Third Division, overruling the protest of the importer. The importation, known commercially as “Junes,” is a mixture of “butterfat and sugar with a trace of vanilla” and is used in the manufacture of ice cream.

The importation comes within the scope of par. 1558, Tariff Act ,of 1930, as modified. The dispute is whether the importation is an “edible preparation for human consumption,” dutiable at 20 per cent ad valorem, as classified, or whether manufactured articles, ms.p.f., dutiable at 10 per cent ad valorem, as claimed.

The court…