Amerman & Patterson Inc. v. United States

MartiN, Presiding Judge,

delivered tbe opinion of the court:

The merchandise involved, in this case was imported from Cuba under the tariff act of 1913. It was described upon the invoice as pineapples in brine, and the importer claimed free entry for it under the enumeration of “fruits in brine” in paragraph 488 of the act. The collector, however, assessed it with duty at the rate of 1 cent per pound, under the provision for ' ‘ all edible fruits, * * * prepared in any manner, not specially provided for,” in paragraph 217 of the act.

The following is a copy of paragraph 488, and of the pertinent…