Cresca Co. v. United States

Merchandise invoiced as “grenadine flavored sirup, cresca,” was classified by the collector as a nonenumerated manufactured article and was therefore assessed for duty at 20 per centum ad valorem under that part of paragraph 1459 of the Tariff Act of 1922 which reads as follows:

1459. That there shall be levied, collected, and paid * * * on all articles manufactured in whole or in part, not specially provided for, a duty of 20 per centum ad valorem.

The importer protested that the importation was a sugar sirup, not specially provided for, testing above 48 per centum total sugars, and therefore…