United States v. Charles R. Allen, Inc.

This is an appeal by the Government from the judgment of the United States Customs Court, Third Division, rendered pursuant to its decision, C. D. 1162 (22 Cust. Ct. 63), sustaining the protest of the importers against the collector's action in classifying certain coconut meat imported at the port of Tampa, Florida, under paragraph 761 of the Tariff Act of 1930 as “Edible nuts * * * otherwise prepared or preserved, and not specially provided for,” and assessing duty thereon at the rate of 35 per centum ad valorem, less the Cuban preferential of 20 per centum.

The trial court sustained the…