Case: Hudson Shipping Co., Inc., and Eastern Sausage & Provision Co., Inc., et al. v. United States
Abbreviation: Hudson Shipping Co. v. United States
Decision Date: 1952-10-16
Docket Number: No. 56903; protests 116633-K, etc. (New York)
Citation: 29 Cust. Ct. 388
Volume: 29
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Hudson Shipping Co., Inc., and Eastern Sausage & Provision Co., Inc., et al. v. United States,
Judges: 
Pages: 388–388

Head Matter:
Before the Third Division,
October 16, 1952
No. 56903.
Hudson Shipping Co., Inc., and Eastern Sausage & Provision Co., Inc., et al. v. United States,
protests 116633-K, etc. (New York).

Opinion:
Opinion by
Ekwall, J.
In accordance with stipulation of counsel that the merchandise consists of shredded or grated coconut meat, cooked in sugar sirup and packed in tins, a product of Cuba, similar in all material respects to that the subject of Allied Food Corporation of America v. United States (28 Cust. Ct. 222, C. D. 1412), certain items of the merchandise were held to be nonenumerated manufactured articles, dutiable at 20 percent under paragraph 1558, less the Cuban preferential of 20 percent. Other items entered or withdrawn from warehouse for consumption on or after January 1, 1948, were held dutiable at 16 percent under said paragraph 1558, as modified by the exclusive trade agreement with Cuba (T. D. 51819).