Morris, Mann & Reilly Inc. v. United States

The contest here arises out of the classification of certain manufactures of highly scented soap, fabricated into the form of statuettes, small vases, and other similar articles. The collector classified them as toilet soap under paragraph 82 of the tariff act of 1922, which paragraph is as follows:

Soap: Castile, 15 per centum ad valorem; toilet, 30 per centum ad valorem; all other soap and soap powder not specially provided for, 15 per centum ad valorem.

The importer protested and claimed them to be dutiable under said paragraph as soap not specially provided for, or, alternatively, under…