Schroeder Bros. v. United States

The merchandise in this case is manufactured from tomatoes and is imported in hermetically sealed tins. It was classified and assessed by the collector as tomato paste under the second provision of paragraph 770 of the Tariff Act of 1922. The paragraph reads as follows:

Tomatoes in their natural state, one-half of 1 cent per pound; tomato paste, 40 per centum ad valorem; all other, prepared or preserved in any manner, 15 per centum ad valorem.

In their protest importers claimed classification under the last provision of the paragraph or, in the alternative, as a sauce under paragraph 773 of the…