Gallagher & Ascher Co. v. United States

Cline, Judge:

This is a protest, arising at the port of Chicago, against the collector’s assessment of duty on merchandise described in the invoice as “Sugar Cocoa Mixture” at 20 per centum ad valorem under paragraph 777 (b) of the Tariff Act of 1930, as modified by the trade agreement with the Netherlands, T. D. 48075, as sweetened cocoa. It is claimed that the merchandise is a nonenumerated manufactured article composed in chief value of unsweetened cocoa and therefore dutiable by virtue of the “component material of chief value” clause of paragraph 1559 as unsweetened cocoa at 1%. cents per…