United States v. Perez

This is an appeal from a judgment of the United States Customs Court, Third Division, entered pursuant to its decision (Abs. 60033), sustaining protests on behalf of the importer against the collector’s classification and duty assessment of merchandise consisting of 284 importations of flavoring syrup, imported from Mexico.

The importations, each of which consists of a mixture of sugar, water, and a small amount of flavoring and coloring matter, were assessed under paragraph 501 of the Tariff Act of 1930, as modified by the Peruvian Trade Agreement, T. D. 50670, by virtue of the provisions of…