S. B. Penick & Co. v. United States

DoNLON, Judge:

The merchandise at bar is described as Bulgarian peppermint leaves, rubbed, which were entered as a duty free vegetable substance, crude or unmanufactured, under paragraph 1722 of the Tariff Act of 1930. The collector classified the merchandise as a nonenumerated manufactured article, under paragraph 1558. Because the exporting country was Bulgaria, the importation was charged with duty at the unmodified rate of 20 percent ad valorem.

Plaintiff’s protest claims the duty free entry classification.

The competing tariff provisions are as follows:

Paragraph 1558, Tariff Act of 1930,…