Savannah Sugar Refining Corp. v. United States

This is an appeal from a judgment of the Third Division of the United States Customs Court overruling appellant’s protest against the classification by the collector of customs at Savannah, Ga., of certain merchandise described in the collector’s report to the said Customs Court as “sugar diluted with water.”

The merchandise was imported from Cuba under the Tariff Act of 1930 and was classified under paragraph 501 thereof as “Sugars * * * testing by the polariscope not above seventy-five sugar degrees,” duty being assessed at the rate of 1.7125 cents per pound, less 20 per centum on account of…