United States v. M. Rice & Co.
257 U.S. 536 (1922)

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U.S. Supreme Court

United States v. M. Rice & Co., 257 U.S. 536 (1922)

United States v. M. Rice & Company

No. 114

Argued January 26, 1922

Decided February 27, 1922

257 U.S. 536

Syllabus

In an importer's protest, under par. N of the Tariff Act of 1913, against a collector's decision on classification of goods, it is not necessary to set up the similitude clause (par. 386), which merely prescribes a rule of construction applicable to every paragraph of the tariff imposing duty on specifically described articles. P. 257 U. S. 538.

10 Cust.App. 165 affirmed.

Certiorari to review a Judgment of the Court of Customs Appeals which, reversing a judgment order of the Board of General Appraisers (unpublished abstract No. 43,391; 37 T.D. 356; Brown, G. A. dissenting), sustained the respondents' claim.

Page 257 U. S. 537

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