Anderson Organization v. United States

DoNlon, Judge:

There is no controversy as to what this merchandise is. It is beef and gravy, packed in sealed cans. It was imported in 1952 from Mexico. This litigation has to do solely with the tariff classification and duty rate proper for merchandise of this description.

The collector liquidated the merchandise under paragraph 706 of the Tariff Act of 1930, as meat, prepared or preserved, not specially .provided for, charged with duty at the rate specified in the trade agreement with Paraguay (T. D. 51649), effective April 9, 1947. In its protest, plaintiff agrees that classification of the…