United States v. Brown & Co.

Sugar cane steamed and packed with sugar and water in hermetically sealed tins was classified by the collector of customs as a sweet*147meat and was assessed for duty at 20 per cent ad valorem under that part of paragraph 217 of the tariff act of 1913, which, in so far as pertinent to the case, reads as follows:

217. * * * Comfits, sweetmeats, and fruits of all kinds preserved or packed in sugar, or having sugar added thereto or preserved or packed in molasses, spirits, or their own juices, * * * 20 per centum ad valorem; * * *.

The importers claimed that the merchandise was either sugar cane in…