Cresca Co. v. United States

This is an appeal from a judgment of the United States Customs Court.

Merchandise consisting of stuffed olives in oil, imported in bottles, was assessed for duty by the collector at the port of New York as prepared or preserved fruit at 35 per centum ad valorem under paragraph 749 of the Tariff Act of 1922.

The importer protested, claiming that the merchandise was properly dutiable as “stuffed olives” at 30 per centum ad valorem under paragraph 744,

The pertinent part of paragraph 749 reads as follows:

Par. 749. Fruits in their natural state, or in brine, pickled, dried, desiccated, evaporated,…