Littlejohn & Co. v. United States

These importations were assessed under paragraph 235, which provides, among other things, for “* * * pepper, black or white; capsicum or red pepper, or cayenne pepper; and clove stems, 1 cent per pound; * * * ground spices, in each case, the specific duty per pound enumerated in the foregoing part of this paragraph for unground spices, and in addition thereto a duty of 20 per centum ad valorem; * *

The assessment was made on the basis that these were dutiable at the full rate of 1 cent per pound and 20 per cent ad valorem, while the importers claim that paprika is not a red pepper within the…