MR. JUSTICE PECKHAM delivered the opinion of the court.
The question in this case, which comes before us on certiorari, is whether certain merchandise imported into this country is entitled to free entry or is subject to duty. The merchandise is claimed to be tapioca, and the question arises under the tariff act of October 1, 1890, c. 1244, 26 Stat. 567.
Paragraph 323 (page 588) of the statute reads as follows:
"323. Starch, including all preparations...
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