Robert G. Lynch Co. v. United States

Appellant imported raw sugar to which a green coloring matter had been added. The collector classified the imported merchandise as sugar under paragraph 501 of the Tariff Act of 1930, and assessed duty thereon accordingly. He also assessed the internal revenue tax on the merchandise as required by 26 U.S.C. 4501(b). The Customs Court overruled the importer’s protest and sustained the collector’s classification (C.D. 2272).

Appellant claims that the merchandise is not sugar within the meaning of paragraph 501 of the Tariff Act and asserts that by reason of the similitude provision in paragraph…