Protest 974739-G(B) of Cramer

U.S. Customs Court

Protest 974739-G(B) of Cramer

9 Cust. Ct. 450

United States Customs Court·Decided November 23, 1942·No. No. 47746·Published

Opinion

Opinion by

Cline, J.

The record showed that the corn feed meal in question contains bran and is used for animal feed, not for human consumption, and that it is a “by-product resulting from the extraction of corn meal for human consumption from the corn.” Following Pena & Flores Importing Co. v. United States (T. D. 49052) the merchandise was held dutiable as “by-product feeds obtained in milling wheat or other cereals” at 10 percent ad valorem under paragraph 730 as claimed.

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Opinion by

Cline, J.

The record showed that the corn feed meal in question contains bran and is used for animal feed, not for human consumption, and that it is a “by-product resulting from the extraction of corn meal for human consumption from the corn.” Following Pena & Flores Importing Co. v. United States (T. D. 49052) the merchandise was held dutiable as “by-product feeds obtained in milling wheat or other cereals” at 10 percent ad valorem under paragraph 730 as claimed.

Protest 974739-G(B) of Cramer, 9 Cust. Ct. 450 (cusc 1942).

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9 Cust. Ct. 450 (Protest 974739-G(B) of Cramer) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.