Protest 63972-K of W. A. Cleary Corp.

Keepe, Judge:

The merchandise invoiced as soybean lecithin, was assessed for duty by the collector as a nonenumerated manufactured article under paragraph 1558, Tariff Act of 1930, at the rate of 20 percent ad valorem. The plaintiff claims that it is unmanufactured and dutiable at 10 percent ad valorem under the same paragraph, or as a waste at 7}i percent under paragraph 1555, as amended by T. D. 49753. By way of amendment of the protest, it is further claimed that it is free of duty under paragraph 1722 as a crude vegetable substance.

The paragraphs of the Tariff Act of 1930, or as such…