Vanillaproco, Inc. v. United States

Keeee, Judge:

This suit involves the classification of merchandise invoiced as “Powdered' Vanilla.” The merchandise was entered under paragraph 92, providing for “vanilla beans,” and the trade agreement with France, T. D. 48316, at 15 cents per pound. The collector, however, assessed duty thereon at the rate of 20 per centum ad valorem under paragraph 1558, Tariff Act of 1930, as a nonenumer-ated manufactured article. The importer claims that the merchandise is properly dutiable under the eo nomine provision for vanilla beans.

At the trial of this case the collector’s letter of transmittal and…