R. U. Delapenha & Co. v. United States

Donlon, Judge:

Three protests are here consolidated for purposes of trial. The merchandise, in all three cases, is a packaged food product that is known by the trade name of Bird’s Dessert Powder, product of Great Britain. Entry in the three protests was on February 27,1959, January 7,1960, and April 21,1960, respectively. The collector classified the merchandise of all three entries as a nonenu-*145merated manufactured article, dutiable under paragraph 1558 at a rate of 20 per centum ad valorem.

These three protests, as filed, claimed classification of the merchandise as a starch, not specially…