Mawer Co. v. United States

Olives pitted and stuffed with sweet red peppers or pimentos -were classified by the collector of customs at the port of New York as olives, and were accordingly assessed for duty at 15 cents per gallon under that part of paragraph 218 of the tariff act of 1913 which reads as follows:

218. * ⅜ * Olives, 15 cents per gallon.

The importers protested that the goods were not olives, and claimed that they were either edible fruits, prepared, dutiable at 1 cent per pound under paragraph 217 or nonenumerated articles dutiable at 15 per cent ad valorem under paragraph 385.

*494The pertinent parts of…