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