The merchandise involved in this appeal was invoiced as “salted butter” and is described by the importer in his testimony as “ghee.” The collector assessed duty upon the merchandise at 6 cents per pound as “butter, and substitutes therefor,” under Tariff Act July 24, 1897, c. 11, § 1, Schedule G, par. 236, 30 Stat. 170 [U. S. Comp. St. 1901, p. 1649]. It is claimed by the importer in his protest to be dutiable at three-fourths of 1 cent per pound as “tallow,” or at 2 cents per pound as “lard” under paragraphs 279 and 277, respectively, of said act, or at 20 per cent, as a nonenumerated manufactured article under section 6 of the same act. On the trial importers’ counsel abandoned his claims under paragraphs 277 and 279, and relied only upon the provisions of section 6.
I think there is a substantial similarity between the article in question and butter of commerce. I have considered the evidence as well as the decision rendered by the Board of Appraisers, with which I concur.
The decision of the Board of Appraisers is therefore affirmed.