National Molasses Co. of California v. United States

BichaRdson, Judge:

This case involves two protests which have been consolidated for the purposes of trial. The merchandise covered by the protests was imported from Taiwan. It is described on the invoices as “distillery molasses” and was assessed with duty at the rate of 4 per centum ad valorem under the provision in 19 U.S.C.A., section 1001, paragraph 1555 (paragraph 1555, Tariff Act of 1930), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739, for “waste, not specially provided for.”

By amendment of the protests, it is claimed that the merchandise…