Neuman & Schwiers Co. v. United States

The appellant imported certain merchandise invoiced as “Sauce Bercy” and “Sauce Bordelaise,” under the Tariff Act of 1930, in two shipments, at the port of New York. This was classified by the *128collector in each instance as an alcoholic compound not specially provided for, or as a chemical compound or mixture alcoholic, not specially provided for, under paragraph 24 of said tariff act, at 20 cents per pound and 25 per centum ad valorem. The importer protested, claiming the goods to be properly dutiable as “sauces of all kinds, not specially provided for,” under paragraph 775, or as…