United States v. Yaedley & Co.

Soap reduced to a powdered form was imported at the port of New York and was classified as toilet soap under paragraph 82 of the Tariff Act of 1922. The importer protested, claiming the goods to be dutiable as soap powder or as all other soap under said paragraph 82. There was also an alternative claim as a not enumerated manufactured article under paragraph 1459 of said act. The customs court sustained the protest, finding the imported material to be “all other soap * * * not specially provided for.” The Government has appealed.

Said paragraph 82 is as follows:

Pab. 82. Soap: Castile, 15 per…