United States v. Neuman

The merchandise involved in this case was assessed with duty at the rate of 25 per cent ad valorem as cakes under paragraph 194, tariff act of 1913, that being the paragraph which imposes a duty upon “biscuits, bread, wafers, cakes, and other baked articles, and puddings,” when containing chocolate, nuts, fruit, or confectionery of any kind.

The importers protested against the assessment, claiming free entry for the merchandise under the free-list provisions for “biscuits, bread, and wafers, not specially provided for,” in paragraph 417, or alternatively an assessment of 15 per cent ad valorem…