Meyer v. United States

The merchandise involved in this case was imported in part under the tariff act of 1897 and in Dart under the act of 1909. The importations were severally returned by the appraiser and were assessed with duty as “fruit preserved in its own juice” under paragraph 263 of the act of 1897 and paragraph 274 of the act of 1909. The importers *248duly filed their protest, claiming, among other things, that the merchandise was a kind of jelly and was dutiable under the provision for "jellies of all kinds” appearing in the paragraphs above mentioned. The protest was heard upon evidence by the Board of…