Williamson v. United States

Importations at the ports of Buffalo and New York entered in some cases as "wheat screenings, scalpings,” and in others as "wheat scalpings, screenings," were classified by the collector of customs as "wheat” and because of the duty imposed by Canada on wheat coming from the United States were held to be dutiable at 10 cents per bushel, under the provisions of paragraph 644, of the free list of the tariff act of 1913, which is as follows:

644. Wheat, wheat flour, semolina, and other wheat products, not specially provided for in this section: Provided, That wheat shall be subject to a duty of…