Shallus Co. v. United States

Two protests are involved in this case.

The imported articles crudely resemble, in form and coloring, natural fruits, such as oranges, pears, apples, lemons, etc. Each article is composed of soap covered with a very thin coating of paraffin.

The collector classified the importations as artificial fruits under paragraph 1419 of the Tariff Act of 1922, which provides, among other things, for—

artificial or ornamental fruits * * * of whatever material composed, not specially provided for, 60 per centum ad valorem; * * *

The importer claims classification as toilet soap under paragraph 82 of the act,…