Maggi Co. v. United States

Johnson, Judge:

The merchandise at issue in this case was invoiced as “Milled Wheat Gluten.” Duty was assessed thereon at the rate of 20 per centum ad valorem under the provisions of paragraph 1558 of the Tariff Act of 1930 as a nonenumerated manufactured article. The plaintiff claims that the commodity is free of duty under paragraph 1605, as “Albumen, not specially provided for,” or, if dutiable, it is dutiable at the rate of $1.04 per 100 pounds under paragraph 729, as “wheat flour, semolina, crushed or cracked wheat, and similar wheat products not specially provided for.”

At the trial…