La Manna v. United States

This is an appeal from a judgment of the United States Customs Court, Third Division, overruling a protest of appellant against the classification and assessment with duty of certain merchandise imported at the port of New York on June 25, 1930.

The merchandise was described by the appraiser as “a coloring agent used for staining food products, composed of cochineal color, sugar and water.” It was imported in bottles.

It was classified by the collector as an unenumerated manufactured article dutiable at 20 per centum ad valorem under the provisions of paragraph 1558 of the Tariff Act of 1930.

The…