Mawer-Gulden-Annis Inc. v. United States

This is an appeal from a judgment of the United States Customs Court.

Merchandise, consisting of imperfect or broken green olives, imported in casks in brine and used to make garnishing or sandwich *271material, was assessed for duty by the collector at the port of New York as olives, pitted or stuffed, at 30 cents per gallon under paragraph 744 of the Tariff Act of 1922, which reads as follows:

Pab. 744. Olives in brine, green, 20 cents per gallon; ripe, 20 cents per gallon; pitted or stuffed, 30 cents per gallon; dried ripe olives, 4 cents per pound.

The importer protested, claiming the…