Gruyere Cheese Corp. v. United States

Cline, Judge:

These two suits were consolidated for trial. The merchandise involved was classified by the collector of customs at the port of New York as cheese and duty was assessed thereon at the rate of 35 per centum ad valorem under paragraph 710 of the Tariff Act of 1930. The plaintiffs' claim that the merchandise is-Gruyére process cheese dutiable at 5 cents per pound but not less than. 20'per centum ad valorem by virtue of the trade agreement with Finland, published in T. D. 48554. The provisions involved read as follows:

Pae. 710. [Tariff Act of 1930] Cheese and substitutes therefor, 7…