Pankey v. United States

Cline, Judge:

This is a protest against the collector’s assessment of duty on coconut meat at 35 per centum ad valorem, less the Cuban preferential of 20 per centum, under paragraph 761, Tariff Act of 1930, as “Edible nuts, * * * otherwise prepared or preserved, and not specially provided for.”

The original protest states that “The merchandise is claimed to be dutiable and desiccated, or similarly prepared, less the Cuban preferential rate of 20%”; that the collector should have classified the merchandise under the general rule that an eo nomine tariff provision for an article includes all…