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BOGLE et al. v. UNITED STATES

United States District Court for the Southern District of New York1909-11-13No. No. 5,070
175 F. 889

Authorities cited

No cited authorities resolved to law.co cases yet.

Opinion

majority opinion

PLATT, District Judge.

The merchandise in question consists of marmalade and berry jams. The marmalade was assessed for duty under the provision in paragraph 263, Tariff Act of 1897, for “com fits, sweetmeats, and fruits preserved in sugar,” at 1 cent per pound and 35 per cent, ad valorem. The importers claim that it is properly dutiable as a jelly, under the same paragraph, at only 35 per cent, ad valorem.

The article described as-berry jams was also assessed for duty under said paragraph 263 as sweetmeats or fruits preserved in sugar, and is claimed by the importers to be dutiable under the same paragraph as a jelly, either directly or by similitude, or at the rate of 2 cents per pound under the provision in paragraph 262 for “apples, peaches, pears and other edible fruits, including berries, when dried, desiccated, evaporated or prepared in any manner, not specially provided for.”

Affirmed on the opinion of the Board.