Atwood-Stone Co. v. United States

Merchandise invoiced as feed or condemned wheat and imported into the United States from Fort William, Canada, was classified as wheat by the collector of customs for the district of Superior, Wis., and assessed for duty at- 25 cents per bushel under the provisions of paragraph 242 of the tariff act of 1909, which paragraph is as follows:

242. Wheat, twenty-five cents per bushel.

The importers protested that the importation was not wheat, but a nonenumerated unmanufactured article dutiable at 10 per cent ad valorem under that part of paragraph 480 of said act, which reads as follows:

480. That…