Corporacion Argentina de Productores de Carnes v. United States

This is an appeal from the judgment of the United States Customs Court, Third Division, overruling the protest whereby importer sought recovery of certain duties assessed and collected at the port of New York upon imported merchandise consisting of dog food.

*290The collector classified, the merchandise under paragraph 1558 of the Tariff Act of 1930, as an unenumerated manufactured article, assessing duty at the rate of 20 per centum ad valorem. The claim of the importer is that it is properly classifiable under the mixed feeds provision of paragraph 730 of the act with a duty rate of 10 per…