Acker v. United States

This is an appeal from a decision of the Circuit Court for the Southern District of New York affirming a decision of the Board of General Appraisers. The importation is of “chutney.” It was assessed for dutiable purposes by the collector of customs at the port of New York as “fruits preserved in sugar, molasses, spirits, or in their own juices,” under paragraph 263 of the tariff act of 1897. The importers allege that the proper dutiable classification is under paragraph 262 *329as “ other edible fruits * * * when dried, desiccated, evaporated, or prepared in any manner,” or as an unenumerated…