Border Brokerage Co. v. United States

Richardson, Judge:

The imported merchandise from Vancouver,

B.C., Canada, chocolate “Mellos,” was classified by the collector under paragraph 506, Tariff Act of 1930 (19 U.S.C.A., section 1001), as modified by the General Agreement on Tariffs and Trade, T.D. 51802, as confectionery, valued at 6 cents or more per pound, and was assessed with duty at the rate of 14 per centum ad valorem. An internal revenue tax assessed on the coconut oil content at the rate of 2 cents per pound under the Internal Bevenue Code of 1954, section 4581, is not in issue. Paragraph 506 of the Tariff Act of 1930, as…