Frosted Fruit Products Co. v. United States

Cline, Judge;

This is a suit against the United States arising at the port of Los Angeles in which the plaintiff seeks to recover a part of the duty assessed on frozen guavas imported from Mexico.

The collector classified the merchandise as fruits in their natural state, not specially provided for, and assessed duty thereon at 35 per centum ad valorem under paragraph 752 of the Tariff Act of 1930. The plaintiff claims that duty should have been assessed at 17K per *120centum ad valorem under the provisions of trade agreements with Guatemala (T. D. 48317), El Salvador (T. D. 48947), Costa Rica (T.…