Naumes Forwarding Service v. United States

Cline, Judge:

This is a protest against the collector’s assessment of duty on merchandise invoiced as “dry chestnuts shelled” at 12K cents per pound under paragraph 756 of the Tariff Act of 1930, as modified by the trade agreement with France, T. D. 48316, as “Chestnuts * * * prepared or preserved in any manner.” It is claimed that the merchandise is entitled to free entry under paragraph 1646 as “Chestnuts * * * not further advanced than crude, dried, or baked.”

The pertinent provisions of the tariff act are as follows:

Par. 756 [as modified by the trade agreement with France, T. D. 48316].…