La Manna Azema & Farnan, Inc. v. United States

JohnsoN, Judge:

This action involves tbe proper classification of grenadine sirup, without alcohol, imported from France. Duty was assessed thereon at the rate of 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930, as a nonenumerated manufactured article. In addition thereto, a tax at the rate of 0.5144 cent per pound of total sugars therein was levied under the provisions of the Sugar Act of 1937. The following claims are made in the protest:

Said merchandise is not dutiable as assessed, as it is provided for either specifically or by virtue of Par. 1559. It is properly…