A. Millner Co. v. United States

Rich, Judge,

delivered tbe opinion of tbe court:

Tbis is an appeal from tbe judgment of tbe United States Customs Court, Third Division, (C.D. 1935) overruling appellant’s protest to tbe collector’s classification of capers in brine as dutiable under paragraph 1558, Tariff Act of 1930, as a manufactured article, not specially provided for. Appellant contends that tbe imported merchandise should be free of duty as an unmanufactured vegetable •substance under paragraph 1722 or, in the alternative, classified as .an unmanufactured article under paragraph 1558, as modified.

The pertinent paragraphs…