John J. Brunner Agency, Inc. v. United States

Ekwall, Judge:

This is a protest against the collector’s assessment of duty on merchandise invoiced as “pulpa naranja amarga” (bitter orange pulp) at 35 per centum ad valorem under paragraph 752 of the Tariff Act of 1930 as fruit pulp. It is claimed that the merchandise is properly dutiable at 1 cent per pound under paragraph 743 as oranges, or at 20 per centum ad valorem under paragraph 1558 as an unenumerated manufactured article.

The pertinent provisions of the tariff act are as follows:

Par. 743. * * * oranges, 1 cent per pound; * * * .

Par. 752. * * * fruit pastes and fruit pulps, 35 per…