United States v. Mercantil Distribuidora, S. A.

This case involves the question of the meaning of the term “cured beef” as it is used in the General Agreement on Tariffs and Trade, T. D. 51802, modifying paragraph 706 of the Tariff Act of 1930. Specifically, the question is whether the imported merchandise — beef strips and pieces treated with 4 to 4K per cent salt but not preserved sufficiently to eliminate the need for refrigeration — is “cured beef” so as to except it from the lower rates of duty provided for in the General Agreement.

Two protests are involved here, which were consolidated at the trial below. Although the merchandise…