Haug & Co. v. United States

Keeee, Judge:

This action involves the classification of certain merchandise imported from Germany, invoiced as “Never-Fail Brand” roasted malt, ground into flour. The collector assessed duty thereon at 20 per centum ad valorem under paragraph 1558, Tariff Act of 1930, as a nonenumerated manufactured article. The plaintiff relies upon the claim that the merchandise is properly dutiable at 40 cents *162per 100 pounds under paragraph. 722, as barley malt' by virtue of the similitude clause of paragraph 1559.

At the trial a witness for the plaintiff testified that the product is a very finely ground…