Bowman Farm Dairy, Inc. v. United States

Ekwall, Judge:

This case involves three protests, consolidated at the trial, against the collector’s assessment of duty on merchandise described on the invoices as Cuban sugar sirup, pineapple-flavored, at 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930, as nonenumerated manufactured articles, less the Cuban preferential of 20 per centum (T. D. 47232).1 Various claims are made in the protests, but the one relied upon is that the merchandise is properly dutiable as sugar sirup under paragraph 502 of the said tariff act, as modified by the supplemental trade agreement…