Scharf Bros. v. United States

Hatfield, Judge,

delivered tbe opinion of the court:

This is an appeal from a judgment of the United States Customs Court holding certain so-called “Pontefract cakes,” consisting in chief value of licorice, but also containing sugar, flour, treacle, glucose, gelatine, and caramel, in substantial quantites, dutiable as confectionery, not specially provided for, as assessed by the collector at the port of New York at 40 per centum ad valorem under paragraph 506 of the Tariff Act of 1930.

The importer protested, claiming the merchandise to be properly dutiable as an extract of licorice, at 20 per…