Charles R. Allen, Inc. v. United States

Cline, Judge:

These are protests against the collector’s assessment of duty on coconut meat at 35 per centum ad valorem, less the Cuban preferential of 20 per centum, under paragraph 761 of the Tariff Act of 1930, as “Edible nuts * * * otherwise prepared or *64preserved, and not specially provided for.” All of the protests involved herein were consolidated at the trial.

The original protests claim (1) that the merchandise is dutiable at 3K cents per pound under paragraph 758, as “coconut meat, shredded and desiccated, or similarly prepared,” less the Cuban preferential of 20 per centum, and (2)…