Wo v. United States

The merchandise in this case was classified by the collector as a nonenumerated manufactured article and assessed for duty at 20 per centum ad valorem under paragraph 1459 of the Tariff Act of 1922. The importers in their protest claimed classification under paragraph 503 of the act, and for the assessment of duty thereon at the rate applicable ’ for sugar in sugar cane not in its natural state. The relevant part of that paragraph is for—

sugar cane in its natural state, $1 per ton of two thousand pounds; sugar contained in dried sugar cane, or in sugar cane in any other than its natural…