Giavi v. United States

This appeal involves the classification of a commodity described by the appraiser as “tomato paste put up in hermetically-sealed tins.”

It was assessed for duty by the collector at 40 per centum ad valorem under paragraph 770, Tariff Act of 1922.

The full paragraph reads as follows:

Par. 770. ■ Tomatoes in their natural state, one-half of 1 cent per pound; tomato paste, 40 per centum ad valorem; all other, prepared or preserved in any manner, 15 per centum ad valorem.

Appellant protested the collector’s classification, claiming the merchandise to be dutiable at only 15 per centum under the last…