Roeller-Struss Co. v. United States

Bland, Judge,

delivered tbe opinion of tbe court:

Tbe merchandise in question was manufactured by a firm in Denmark and imported by appellant. Tbe collector at St. Louis classified tbe same as a nonenumerated article not otherwise provided for, under paragraph 385 of tbe tariff act of 1913, and assessed a duty at 15 per cent ad valorem. Tbe importer protested, claiming that tbe goods were specifically provided for in tbe free fist under paragraph 399 of tbe act of 1913 as:

Annatto, roucou, roeoa, or Orleans, and all extracts of.

Tbe commodity was invoiced as butter color and was intended to be…