Schoenfeld & Sons v. United States

Eicwall, Judge:

These are protests, consolidated at the trial, against the collector’s assessment of duty on merchandise described as dehydrated kibbled onions and dehydrated garlic powder at 17% per centum ad valorem under paragraph 775 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, and the President’s proclamation of May 4, 1948, T. D. 51909, as vegetables, prepared or preserved, or as vegetables, reduced to flour, respectively. It is claimed that both types of merchandise are properly dutiable at 12)4 per centum ad valorem under paragraph…