Case Name: Protest 974739-G(B) of H. S. Cramer & Co. (Tampa)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-11-23
Citations: 9 Cust. Ct. 450
Docket Number: No. 47746
Parties: Protest 974739-G(B) of H. S. Cramer & Co. (Tampa).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 450–450

Head Matter:
Before the Third Division,
November 23, 1942
No. 47746.
Protest 974739-G(B) of H. S. Cramer & Co. (Tampa).

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.