United States v. Meadows & Co.

The protest in this case related to an importation of biscuits, so called, which are claimed to be free of duty under paragraph 417 of the tariff act of 1913, which reads:

Biscuits, bread, and wafers, not specially provided for in this section.

They were assessed for duty under paragraph 194, which reads:

Biscuits, bread, wafers, cakes, and other baked articles, and puddings, by whatever name known, containing chocolate, nuts, fruit, or confedionery of any kind, and without regard to the component material of chief value, twenty-five per centum ad valorem.

The board overruled the protest as to…