American Express Co. v. United States

The merchandise in this case is gelatin. It was assessed by the collector, and the Government here claims it to be dutiable as “gelatin in sheets,” at 35 per cent ad valorem under the last clause but one of paragraph 23 of the tariff act of 1909, while the importer contends that it is dutiable at 25 per cent ad valorem as “gelatin” under the first two clauses in said paragraph. There is no dispute as to the value of the merchandise.

The paragraph reads as follows;

23. Gelatin, glue, isinglass or fish glue, including agar-agar or Japanese isinglass, and all fish bladders and fish sounds other…