Schoenemann v. United States

Citations

• 115 F. 842
• 1902 U.S. App. LEXIS 4980

Syllabus

<p>Customs Duties — Classification—Shells.</p> <p>Shells which have been treated with chloride of lime to cleanse them from any animal or vegetable matter adhering to them, by which their value has been increased from 5 to 10 per cent., have been “advanced in value from their natural state,” and are not entitled to free entry under paragraph 635 of the free list in the tariff act of 1897, but, by virtue of the similitude provision of section 7, they are dutiable under paragraph 450, which covers manufactures of shells, and also “shells engraved, cut, ornamented or otherwise manufactured.”</p>