Protest 974739-G(B) of Cramer

Opinion by

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.