Dalton Cooper, Inc. v. United States

Ekwall, Judge:

In this case, the importer seeks recovery of customs duties assessed and collected upon an importation of settled lime juice from Dominica, British West Indies, and entered at the port of New York.

Assessment was made under the provision for fruit juices, not specially provided for, at 20 cents per gallon under paragraph 806(a) of the Tariff Act of 1930, as modified by General Agreement on Tariffs and Trade, T. D. 51802 and T. D. 51939.

Plaintiffs claim it. is dutiable under the provision for lime juice “unfit for beverage purposes” in paragraph 48 of the same act, as modified by…