R. Vanucci Co. v. United States

Johnson, Judge:

This is a protest, arising at the port of San Francisco, against the collector’s assessment of duty on merchandise described in the invoice as chestnut flour at 8 cents per pound under paragraph 756 of the Tariff Act of 1930, as amended by the General Agreement on Tariffs’and Trade, T. D. 51802, as chestnuts, prepared. It is claimed that the merchandise is properly dutiable at 20 per centum ad valorem under paragraph 1558 as a nonenumerated manufactured article.

The pertinent provisions of the tariff act are as follows:

Par. 756 [as amended by the General Agreement on Tariffs and…