United States v. Hess Bros.

The merchandise here involved consists of tablets used in making soups. The importations were made through the port of New York while the Tariff Act of 1922 was in effect. The collector’s classification was under paragraph 773 of said act, duty being assessed at 35 per centum ad valorem. The importer filed protest in which there were alternative claims. As to all the items involved in the appeal the United States Customs Court (Third Division) sustained importer’s claim under that portion of paragraph 1459 of said tariff act which provides a duty of 20 per centum ad valorem on all articles…