Southwestern Sugar & Molasses Co. v. United States

Cline, Judge:

These are protests against the collector’s assessment of duty on certain merchandise, known as “Pasto Miel,” at the rate of three-tenths of 1 cent per pound under paragraph 730 of the Tariff Act of 1930 as a feed mixture in chief value of oil cake and oil-cake meal. The collector’s classification is apparently based upon the appraiser’s advisory classification of the merchandise as a non-enumerated manufactured article dutiable by virtue of paragraph 1559 at the highest rate that would be chargeable if composed wholly of the component material of chief value, in this case oil…