United States v. Vandegrift & Co.

The question here is whether an article indifferently referred to in the record as “Red Top roller varnish” or “roller varnish” is dutiable under paragraph 34 of the tariff act of 1913, which provides for “gelatin, glue and glue size” at varying rates, and for “manufactures of gelatin or manufactures of which gelatin is the component material of chief value at 25 per centum ad valorem,” or under paragraph 385 as an unenumerated manufactured article.

This so-called varnish was assessed under the former paragraph as a manufacture of gelatin or a manufacture in chief value thereof.

There is a…