United States v. Paul Pankey & Co.

The Government is appealing from the judgment of the United States Customs Court, Third Division, rendered in conformity with its decision, Abstract 52919 (22 Cust. Ct. 257), sustaining the protest of the importer against the collector’s classification of certain coconut meat imported at the port of Tampa, Florida, under paragraph 761 of the Tariff Act of 1930, as “Edible nuts * * * otherwise prepared or preserved, and. not specially *125provided for,” and the assessment of duty at the rate of 35 per centum ad valorem, less the Cuban preferential of 20 per centum.

The protest claimed that the…