Barad Shaff Sales Co. v. United States

Donlon, Judge:

The parties concede that the merchandise of this suit is an unenumerated manufactured article, dutiable under paragraph 1558.

The sole issue in controversy, therefore, is whether it is, or is not, an edible preparation for human consumption, other than yeast. If it is not such an edible preparation, and plaintiff claims that it is not, then plaintiff is entitled to the 10 percent reduced rate provided for in the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739. If it is an edible preparation (and not yeast, and clearly it is not yeast), then the…