Vitelli v. United States

Goods put up in cylindrical tins hermetically sealed and invoiced as tomato paste were assessed for duty as prepared vegetables at 40 per cent ad valorem under the provisions of paragraph 252 of the tariff act of 1909, which paragraph reads as follows:

252. Vegetables, if cut, sliced, or otherwise reduced in size, or if parched or roasted, or if pickled, or packed in salt, brine, oil, or prepared in any way; any of the foregoing not specially provided for in this section, and bean stick or bean cake, miso, and similar products, forty per centum ad valorem.

The importers protested that the…