H. J. Baker & Bro. v. United States

Cline, Judge:

These are protests arising at the port of New York against the collector’s assessment of duty on merchandise, invoiced as sunflower seed meal, imported from Uruguay on November 30 and December 12, 1944, at tlie rate of three-tenths of 1 cent per pound under paragraph 730 of the Tariff Act of 1930 as vegetable oil-cake meal, not specially provided for. The protests claim that the merchandise is free of duty under paragraph 1685 as a substance used chiefly for fertilizer, or chiefly as an ingredient in the manufacture of fertilizer, or that it is dutiable at 5 per centum ad valorem…