United States v. Swift

Hatfield, Judge,

delivered tbe opinion of the court;

The merchandise involved in this appeal is ground “tankage.” It was assessed for duty by the collector as a nonenumerated manufactured article, at 20 per centum ad valorem under paragraph 1459 of the Tariff Act of 1922, which reads as follows:

Pab. 1459. That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles not enumerated or provided for, a duty of 10 per centum ad valorem, and on all articles manufactured, in whole or in part, not specially provided for, a duty of 20 per centum ad valorem.

It…