United States v. Francklyn

The importation covered by the protest in this case consists of Keene’s cement in barrels. It was assessed under paragraph 88 of *55the tariff act of 1909 at $10 per ton, the applicable provisions of which are as follows:

* * * Cement of which gypsum is the component material of chief value, if valued at ten dollars per ton or less, three dollars and fifty cents per ton; if valued above ten dollars and not above fifteen dollars per ton, five dollars per ton; if valued above fifteen dollars and not above thirty dollars per ton, ten dollars per ton; * * *.

The claim of the importer as stated in his…