Lung v. United States

The appellant imported canned sugar-cane at the port of San Francisco, which was classified by the collector as unenumerated manufactured articles under paragraph 1459 of the Tariff Act of 1922. The importer protested, claiming the goods to be dutiable according to the sugar content of the cane as provided by paragraph 503 of said act; an alternative claim is made under said paragraph 1459, which, however, is not pressed and will not be considered.

*317The relevant portions of the paragraphs in question are as follows:

Par. 503. * * * Sugar cane in its natural state, $1 per ton of two thousand…