United States v. Brandenstein

These are cross-appeals from a judgment of the United States Customs Court.

Milled rice, consisting of both whole and broken grains, was assessed for duty by the collector at the port of San Francisco at 2 cents per pound under paragraph 727 of the Tariff Act of 1922, which reads as follows:

Par. 727. Paddy or rough rice, 1 cent per pound; brown rice (hulls removed), IK cents per pound; milled rice (bran removed), 2 cents per pound; broken rice, and rice meal, flour, polish, and bran, one-half of 1 cent per pound. [Italics ours.]

The importer objected to the collector’s assessment, claiming…