United States v. Carlson

This is an appeal by the United States from a judgment of the United States Customs Court holding certain merchandise imported by appellee to be dutiable as extracts of licorice at 20 per centum ad valorem under paragraph 47 of the Tariff Act of 1930. The Customs Court also denied a motion for rehearing made by the Government, and such denial is included in the Government’s assignments of error.

The merchandise was classified by the collector under the provisions of paragraph 506, Tariff Act of 1930, at 40 per centum ad val-orem as “sugar candy and all confectionery not specially provided…