United States v. Corsi, Zumsteg & Co.

The merchandise involved in this appeal was classified' as ‘ ‘ milk, preserved," and assessed for duty by the collector of customs at the port of New York at 2 cents per pound under the provisions of paragraph 239 of the tariff act of July 24, 1897, which paragraph reads as follows:

239. Milk, preserved or condensed, or sterilized by heating or other processes, including weight of immediate coverings, two cents per.pound; sugar of milk, five cents per pound.

The importers protested that the importation was not preserved milk and set up the claim that the article assessed for duty was entitled…