Nestle Co. v. United States

WinsoN, Judge:

The merchandise in the case at bar which was invoiced as “(Gril Maggi) Meat and Yeg. Extract” was classified under paragraph 24 of the Tariff Act of 1930 under the provision therein for “all alcoholic compounds not specially provided for, if containing 20 per centum of alcohol or less,” with a duty assessment of 20 cents per pound and 25 per centum ad valorem. Plaintiff claims that the merchandise is properly dutiable at the rate of 20 per centum ad valorem under paragraph 1558 of the act as a nonenumerated manufactured article.

As appears by the record, the product in question…