Monroe-Goldkamp Co. v. United States

Paragraph 1458 of the Tariff Act of 1922 provides for a duty of 25 per centum ad valorem upon "White bleached beeswax.”

Paragraph 1693 of the act gives free entry to—

Wax: Animal, vegetable, or mineral, not specially provided for.

A question presented by this appeal is whether the imported merchandise is dutiable under the first-mentioned paragraph, as classified by the collector, and held by the board, or is entitled to free entry under the second' paragraph, as claimed by the importer. The real issue, however, is whether the board’s finding is supported by the evidence and that, in turn,…