Koons v. United States

The issue in this case is the classification of beet pulp which is the dried residue from sugar beets after the sugar has been extracted, upon which duty was assessed at the rate of 10 per cent ad valorem, under the provisions of paragraph 384 of the tariff act of 1913 for “waste, not specially provided for.”

The importers protested the classification, claiming that the merchandise was free of duty under the provision in paragraph 552 of said act for “moss, seaweeds, and vegetable substances, crude or unmanufactured, not otherwise specially provided for.” The Board of General Appraisers…