United States v. Paar

Appellee contends that his importation, sheet gelatin treated, in. hydrochloric acid, should be classified as entered — a manufacture-wholly or in chief value of gelatin, at the rate- of 25 per centum, ad valorem under the last clause of paragraph 42 of the Tariff Act of 1922.

The collector of customs at the port of Los Angeles- described! the; merchandise as gelatin in sheets, and assessed it for duty at the-rate of-20 per centum ad valorem and 7 cents per pound, under the-fourthi clause of said paragraph, which is as follows:.Par. 42. Edible gelatin, valued at less than 40 cents per pound,…