Inter-Americas Shipping Co. v. United States

In this protest proceeding, which is an appeal from the judgment of the United States Customs Court, Third Division, pursuant to the decision C. D. 1355, 27 Cust. Ct. 104, the merchandise was described in the consular invoice as “banana pulp with 16% sugar added” and was assessed with duty at 14 per centum ad valorem under paragraph 752 of the Tariff Act of 1930, (19 U. S. C. section 1001, paragraph 752) as amended by the trade agreement with Cuba, T. D. 51819, as fruit *101paste or fruit pulp. The assessment as stated was sustained. The appellant appeals therefrom claiming the merchandise should…