Britt v. United States

The merchandise in this case consists of Loeflund’s food maltose in tins and Loeflund’s malt soup stock in bottles, the individual packages containing less than 2⅜ pounds each. The importations were made under the tariff act of 1913.

The collector classified the articles as articles similar to medicinal compounds under the provisions of paragraph 17 for “medicinal compounds, combinations, and all similar articles dutiable under this section, except soap, whether specially provided for or not, put up in individual packages of two and one-half pounds or less gross weight,” and held that they…