International Grape Products Co. v. United States

Keefe, Judge:

The merchandise in this case was invoiced as “Red Vegetable Extract” and assessed for duty by the collector at New York as a nonenumerated manufactured article under paragraph 1558 at 20 per centum ad valorem. The plaintiff claims that the merchandise consists of an extract from grapeskins and is therefore properly dutiable under paragraph 38 at 15 per centum ad valorem or free of duty under paragraph 1670.

The paragraphs of the Tariff Act of 1930 under consideration provide in part as follows:

' Par. 1558. That there shall be levied, collected, and paid on the importation of * * *…