Marks Co. v. United States

The merchandise the subject of this appeal is refined sugar. It was imported into this country from Canada and assessed for duty *111by the collector under the provisions of paragraph 177 of the tariff act of 1913.

The importers protested the assessment and contended that the merchandise should have been admitted at a reduction of 20 per cent of the regular rate provided for in paragraph 177, in accordance with the provisions of article 2 of the Cuban reciprocity treaty entered into in 1902 by the Governments of the United States and the Republic of Cuba, and in accordance with paragraph B,…