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S. B. PENICK & CO. v. UNITED STATES

C.D. 3105; Protest 64/25310-3554-63.

272 F.Supp. 316 (1967)

S. B. PENICK & CO. v. UNITED STATES.

United States Customs Court, Third Division.

September 5, 1967.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (E. Thomas Honey, New York City, of counsel), for plaintiff.

Carl Eardley, Acting Asst. Atty. Gen. (Glenn E. Harris and Steven R. Sosnov, New York City, trial attorneys), for defendant.

Before RICHARDSON and LANDIS, Judges, and DONLON, Senior Judge.

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.

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