Osceola Mill & Elevator Co. v. United States

The merchandise is described in the invoices as “rye middlings.” It is also known as “ rye shorts,” the two names being interchangeable. Importation was made at the ports of St. Paul and Minneapolis, and of Pembina, N. Dak.

*140Duty was assessed upon it at the rate of 15 per cent ad valorem, as a nonenumerated manufactured article, under paragraph 385 of the tariff act of 1913.

The importers protested against the assessment, claiming free entry under the classification of rye flour contained in paragraph 589 of the free list of that act, which reads as follows:

589. (Free list.) Rye and rye flour.

The…