Brown v. United States

The merchandise involved in this appeal consists of dried, split, nongerminative seeds of the lotus lily. It was assessed for duty by the collector at 35 per centum ad valorem as prepared vegetables, under paragraph 773 of the Tariff Act of 1922, the pertinent part of which reads as follows:

Par. 773. 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 or preserved in any other way and not specially provided for; sauces of all kinds, not specially provided for; * * *

*97It is claimed by the appellant that the…