Neuman & Schwiers Co. v. United States

The merchandise here involved appears to be commonly known as liver paste.

It was classified by the collector as “meats, prepared, not specially provided for,” under paragraph 706 of the Tariff Act.of 1922, duty being assessed at 20 per centum ad valorem.

Importer made protest, claiming the merchandise to be properly dutiable at 2 cents per pound as “other pork, prepared or preserved,” under paragraph 703 of said act.

*376The pertinent portions of the competing paragraphs are:

Par. 706. Meats, fresh, prepared, or preserved, not specially provided for, 20 per centum ad valorem: * * *.

Par. 703. Swine,…