United States v. Franchi

Merchandise, described by the appraiser in the answers to the several protests as “cherries in brine (whole) pitted and sulphured, packed in barrels,” was assessed for duty by the collector at 40 per centum ad valorem under paragraph 737 of the Tariff Act of 1922 as “cherries prepared * * * in any manner.” Paragraph 737 provides as follows:

Par. 737. Cherries, in their natural state, sulphured, or in brine, 2 cents per pound; maraschino cherries and cherries prepared or preserved in any manner, 40 per centum ad valorem.

It was claimed in the several protests that the merchandise was dutiable at…