Schade & Co. v. United States

De VniES, Judge,

delivered tbe opinion of tlie court:

This app'eal relates to the proper dutiable classification of a quantity of merchandise originating from Manitoba, Canada, and entered at the port of Chicago. It was there classified and assessed for duty as “wheat” under the provisions of paragraph 242 of the tariff act of August 5, 1909, which reads:

242. Wheat, twenty-five cents per bushel.

The importer protested, claiming the merchandise properly dutiable as an unenumerated unmanufactured article under the provisions of *466paragraph' 480 of the act. On appeal to the Board of General…