Horsfield v. United States

In March, 1910, the appellant imported-from China and entered at the port of New York the merchandise which is the subject of this *139appeal. It was assessed by the collector for duty under paragraph 256 of the tariff act of August 5, 1909, which reads—

Eggs not specially provided for in this section, five cents per dozen.

The importation consists of the whites and yolks of hen’s eggs frozen in tin cans, hermetically sealed, each can containing a little more than 40 pounds.

The evidence shows this substance as to weight is composed of the whites and yolks of eggs in about the proportion of 60 to…