Limit on tariff classification rule
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 223 U.S. 407 - United States v. Bernard Citroen · 1912Most cited · 167 citing opinions
This, of course, does not mean that a prescribed rate of duty can be escapted by resort to disguise or artifice. When it is found that the article imported is in fact the article described in a particular paragraph of the tariff act, an effort to make it appear otherwise is simply a fraud on the revenue, and cannot be permitted to succeed.