Petru American Importing Co. v. United States

The protestan! imported merchandise which was assessed at 21- cents per pound under paragraph 283 of the tariff act of 1897 as an article used as a substitute for coffee. He protested upon the ground that the articles are not enumerated in the tariff act and should be held dutiable under section 6 of the act of 1897 as a nonenumerated manufactured article. The Board of General Appraisers overruled the protest and sustained the assessment. The case is brought here for review.

Merchandise very similar in its composition to some of that involved in this case was considered by the court of appeals…