United States v. Moos & Co.

Olive oil imported at the port of New York and classified by the collector of customs as “olive oil in tins containing less than 5 gallons each,” was assessed for duty at 50 cents per gallon under the provisions of that part of paragraph 38 of the tariff act of 19.09 which reads as follows:

38. Olive oil, * * * in * * * tins, or other packages, containing less than five gallons each, fifty cents per gallon.

The importers protested that the merchandise was olive oil not specially provided for and therefore dutiable at 40 cents per gallon under that part of said paragraph 38 which reads as…