Levy & Levis Co. v. United States

One hundred barrels or 307 bushels of Dalmatian cherries imported at the port of New York were classified by the collector of customs as edible dried fruits and assessed for duty at 2 cents per pound under that clause of paragraph 274 of the tariff act of 1909 which reads as follows:

274. * * * All edible fruits, including berries, when dried, desiccated, evaporated, or prepared in any manner, not specially provided for in this section, two cents per pound; * * *.

The importers protested that the cherries were either free of duty as fruits, green, ripe, or dried, under paragraph 571 or dutiable…