United States v. Half Moon Manufacturing & Trading Co.

This is an appeal from a judgment of the United States Customs Court, Third Division, holding certain imported merchandise, consisting of dried and ground “vegetable albumen”, dutiable at 10 per centum ad valorem as waste, not specially provided for, under paragraph 1555 of the Tariff Act of 1930, rather than at 20 per centum ad valorem as a nonenumerated manufactured article under paragraph 1558 of that act, as assessed by the collector at the port of New York.

The paragraphs in question read:

Par. 1555. Waste, not specially provided for, 10 per centum ad valorem.

Par. 1558. That there shall be…