Tower & Sons v. United States

The merchandise now in question was invoiced as “ boiled cider,” and was described by the appraiser as “boiled cider (concentrated apple juice) of the consistency of sirup.”

The collector classified it for duty as a fruit juice or fruit sirup under paragraph 247 of the tariff act of 1913. The paragraph reads as follows:

247. Cherry juice and prune juice, or prune wine, and other fruit juices, and fruit sirup, not specially provided for in this section, containing no alcohol or not more than 18 per centum of alcohol, 70 cents per gallon; if containing more than 18 per centum of alcohol, 70 cents…