Sheldon & Co. v. United States

The importation is of chicle and the appeal brings here for decision the issue whether or not the particular importation is “chicle, crude,” or chicle “advanced in value by drying, straining, or any other process or treatment whatever beyond that essential to the proper packing” under the provisions of paragraph 36 of the tariff act of 1913. The Board of General Appraisers held it so processed as to be properly classifiable under the latter provision. The importers appeal and urge reversal of that decision. It satisfactorily appears from the record that the merchandise is originally the sap…