United States v. Gallagher & Ascher

Graham, Presiding Judge,

delivered tbe opinion of the court:

Gallagher & Ascher (Inc.), the appellee, imported at the port of Chicago certain chestnut flour, which was classified for duty as an unenumerated manufactured article under paragraph 1459 of the Tariff Act of 1922. The importer protested, claiming the same to be free of duty under paragraph 1546 of said act as chestnuts prepared. *142The Customs Court sustained the protest and the Government appeals.

The competing paragraphs of the statute are as follows:

Par. 1459. That there shall be levied, collected, and paid on the importation of all…