United States v. Kawahara

The importation involved in this case is a commodity known as taro flour or “Iconnyalcuko,” sometimes called “IconnyaJcuJca.” As made, the importation included this flour and rapeseed oil, but no question is raised in this appeal as to the latter. The taro flour was classified under paragraph 773 of the Tariff Act of 1922 as prepared vegetables and assessed at 35 per centum ad valorem. It is claimed to be dutiable at 20 per centum ad valorem as a nonenumer-ated manufactured article under paragraph 1459 of the act.

Paragraph 773, so far as material, provides for “vegetables, if cut, sliced, or…