Border Brokerage Co. v. United States

DoNloN, Judge:

The merchandise of this suit is described in the entry papers as frozen ground shrimp shells. These shells (together with salmon eggs, as to which there is no issue) were imported from Canada at Blaine, Wash., on October 30, 1957.

Plaintiff entered the shells as nonenumerated manufactured articles under paragraph 1558 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739, and the President’s Proclamation (T.D. 52827), effective October 7, 1951, subject to duty at the rate of 10 per centum ad va-lorem. The…