United States v. Meyer

Hatfield, Judge,

delivered tbe opinion of the court:

This is an appeal from a judgment of the United States Customs Court, Third Division, holding certain muscat peeled grapes, imported in 15-ounce cans, dutiable at 25 cents per cubic foot under paragraph *2742 of the Tariff Act of 1930, as claimed by the importer, rather than as fruits, prepared or preserved, not specially provided for, at 35 per centum ad valorem under paragraph 752 of that act, as assessed by the collector at the port of New York.

The paragraphs in question, so far as pertinent, read:

Pab. 742. Grapes in bulk, crates, barrels or…