Lang v. United States

This importation consisted of so-called bouillon cubes. The record shows them to be, as conceded by all parties to this controversy, manufactured articles made of extract of vegetables with a trace of extract of meat sufficient for bases. The merchandise was held by the board in affirming the collector’s decision to be dutiable by similitude to "extract of meat” under paragraphs 481 and 287 of the tariff act of 1909.

The appellant, importer, claims the goods dutiable by similitude under paragraphs 481 and 252 of said act as "vegetables * * * prepared in any way”; or, in the alternative, as…