Border Brokerage Co. v. United States

BichaedsoN, Judge:

The merchandise of this protest consists of chocolate mellos imported from Canada in June 1965. The collector classified the importation as confectionery under item 157.10 and assessed it with duty at the rate of 14 per centum ad valorem. The plaintiff claims it is properly classifiable as chocolate under item 156.30 at the rate of 10 per centum ad valorem.

The statutes involved are:

Tariff Schedules of the United States:

Schedule 1. — Animal and Vegetable Products

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Part 10.-Sugar; Cocoa; Confectionery

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Subpart B headnote:

1. The term “chocolate'1'1, as…