American Chicle Co. v. United States

The merchandise in this case consists of chicle, which was assessed for duty under the provisions of paragraph 86 of the tariff act of 1913, which provides for chicle “refined or advanced in value by drying, straining, or any other process or treatment whatever beyond that essential to the proper packing.” The protestants claim that it should have been assessed at 15 cents per pound under the same paragraph 36 imposing a smaller duty upon “chicle, crude.” The Board of General Appraisers sustained the assessment as made and the importers appeal.

A commodity at least very similar to this, if not…