Allied Food Corp. of America v. United States

Eicwall, Judge:

This case involves an importation from Cuba of what is described on the invoice as soft jelly, guava, packed in 500 crates containing 2 cans each. It was assessed with duty at the rate of 28 cents per gallon as fruit sirup, not specially provided for, containing less than one-half of 1 per centum of alcohol under the provisions of paragraph 806 (a) of the Tariff Act of 1930, as modified by the trade agreement with the United Kingdom, T. D. 49753, and the Cuban Trade Agreement, T. D. 47232. It is claimed on behalf of the importer to be properly dutiable as a jelly at 14 per…