Maggi Co. v. United States

This appeal was taken from a judgment of the United States Customs Court, Third Division, pursuant to its decision, Abstract 55429, overruling a protest by appellant.

The imported merchandise was invoiced as “milled wheat gluten.” The Collector of Customs at the port of New York assessed duty thereon at the rate of 20 per centum ad valorem pursuant to the provisions of paragraph 1558 of the Tariff Act of 1930 as a nonenu-merated manufactured article. In the protest it was claimed that the goods are free of duty under paragraph 1605 as “Albumen, not specially provided for” and, alternatively,…