United States v. Fruit Products Corp.

Cherries in brine, pitted and sulphured, were classified by the collector of customs at the port of New York as cherries “prepared or preserved in any manner” and assessed for duty at 40 per cent ad valorem under that part of paragraph 737 of the act of 1922 which in part reads as follows:

Par. 737. * * . * Cherries prepared or preserved in any manner, 40 per cent ad valorem.

*338The importer protested that the importation was cherries sulphured or in brine and that the merchandise was therefore dutiable at 2 cents per pound under that part of paragraph 737, which reads asrfollows:

Cherries, in…