Union Olive Oil Co. v. United States

Cline, Judge:

This is a protest against the collector’s assessment •of duty on-merchandise described in the invoice as “black olives in brine” imported from Greece at 30 cents per gallon under paragraph 744 of the Tariff Act of 1930 as “olives in brine, ripe.” It is claimed that the merchandise is properly dutiable under said paragraph at 20 cents per gallon as “olives in brine, green.”

The pertinent provisions of the tariff act are as follows:

Par. 744. Olives: In brine, green, 20 cents per gallon; in brine, ripe, 30 cents per gallon; in brine, pitted or stuffed, 30 cents per gallon; dried…