Cresca Co. v. United States

Donlon, Judge:

Plaintiff seeks to recover customs duties alleged to be excessive because certain soup mixes, imported by plaintiff, were classified as nonenumerated manufactured articles and charged with duty at the rate of 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930. It is plaintiff’s contention that these soup mixes should have been classified under paragraph 775, either directly or by virtue of the similitude provision of paragraph 1559.

Protest 249794-K alternatively claims that duty should be at 10 per centum ad valorem under paragraph 1558, as modified, presum*213ab…