Harper v. United States

During the period when the Tariff Act of 1922 was in effect, appellant imported, through the port of San Francisco, Calif., certain merchandise invoiced as “dried egg yolk,” the importation being from China.

The Collector of Customs classified it as dried egg yolk, under paragraph 713 of the Tariff Act of 1922, assessing duty at 18 cents per pound. Importer filed protest in which alternative claims were made. The claim finally relied upon here is that the merchandise should be classified as egg yolk prepared and assessed with duty at only 6 cents per pound under another provision of the same…