Scharf Bros. v. United States

The present appeal involves two importations of rock candy, one under the Tariff Act of 1922, and the other under the Tariff Act of 1930. These importations were made at the port of New York, and in the first case the imported merchandise was classified by the collector as confectionery not specially provided for, under paragraph 505 of the Tariff Act of 1922, and in the latter case as confectionery not specially provided for, under paragraph 506 of the Tariff Act of 1930. In the first case the merchandise was claimed to be dutiable under its appropriate rate under paragraph 501, or,…