A. N. Deringer, Inc. v. United States

Johnson, Judge:

This action involves certain importations from Canada, which were entered at the ports of St. Albans, Vt., and Pembina, N. Dak., during the period from December 1947 to April 1949. The merchandise is described on the invoices as frozen beef lungs, frozen beef melts, and frozen beef spleens. Duty was assessed thereon at the rate of 6 cents per pound under paragraph 706 of the Tariff Act of 1930, as—

Meats, * * * frozen, * * * not specially provided for * * *.

The merchandise is claimed properly dutiable as nonenumerated raw or unmanufactured articles, under paragraph 1558, at the…