United States v. Stegemann

The collector at the port of New York classified certain imported merchandise as gelatin in sheets valued above 25 cents per pound. *199The importation was therefore assessed for duty at 25 per cent ad valorem under the provisions of that part of paragraph 34 of the tariff act of 1913, which reads as follows:

34. Gelatin * * * valued above 25 cents per pound, 25 per centum ad valorem.

The importer protested that the gelatin was dutiable at 15 per cent ad valorem under that part of said paragraph which reads as follows:

34. Gelatin * * * valued above 10 cents per pound and not above 25 cents per…