Corporacion Argentina de Productores de Carnes v. United States

The importer has here appealed from a judgment of the United States Customs Court, Third Division, overruling its protest against the assessment and collection of duties on certain dog food imported from Argentina. The merchandise, consisting of a large quantity of 1-pound and 6-pound cans of mixed dog food, entered in the year 1940, was assessed by the collector at the port of New York with a duty of 20 per centum ad valorem as a nonenumerated manufactured article under paragraph 1558 of the Tariff Act of 1930.

Appellant protested the said classification and assessment of duty and claimed the…