United States v. McLaughlin

Smith, Judge,

delivered tbe opinion of tbe court:

Triangular bars of sweetened chocolate, manufactured by Sociéte Anonyme Chocolat Toiler of Berne, Switzerland, and containing 37.75 per centum of chocolate, 0.60 per centum of almonds, 60 to 61 per *405centum of sugar and 1 to 2 per centum of honey, were classified by the collector at the port of Boston as confectionery, and assessed for duty at 40 per centum ad valorem, under paragraph 505 of the Tariff Act of 1922, which paragraph, in so far as pertinent, reads as follows:

Par. 505. Sugar candy and all confectionery not specially provided for, 40…