United States v. Gallagher & Ascher Co.

This is an appeal by the United States from a judgment of the United States Customs Court, Third Division, C. D. 1011, sustaining the protest of appellee that the merchandise herein, invoiced as “cocoa cake” and entered as “unsweetened cocoa,” was dutiable at three-tenths of 1 cent per pound under paragraph 730 of the Tariff Act of 1930 as vegetable oil cake, and overruling the action of the Collector of Customs at the port of Chicago in classifying and assessing the merchandise as unsweetened cocoa at the higher rate of duty provided for in paragraph 777 (a) of such act as modified by the…