United States v. Brown

This appeal is from the decision of the United States Customs Court, Third Division, C. D. 1852, sustaining the importer’s protest and holding the merchandise involved to he properly classified as beef, fresh, chilled or frozen, dutiable at three cents per pound under paragraph 701 of the Tariff Act of 1930 as modified by the General Agreement on Tariffs and Trade, T. D. 51802, rather than as meats, prepared or preserved, not specially provided for, dutiable at 3 cents per pound but not less than 10% ad valorem under paragraph 706 of the Act, also as modified. The competing provisions are:

701…