Meyer v. United States

This is an appeal from the judgment of the United States Customs Court affirming the decision of the collector holding that “soup squares composed of lentil, pea, rice, bailey, potato, oxtail, etc., with a mixture of flour, fat, salt, seasoning, and meat extract, ” are dutiable under paragraph 773 of the Tariff Act of 1922 at 35 per centum ad valorem. Appellant claimed the merchandise to be dutiable as a nonenumerated manufactured article at 20 per centum ad valorem under paragraph 1459 of said act.

The competing paragraphs read as follows:

Par. 773. Vegetables, if cut, sliced, or otherwise…