United States v. Bernard

The merchandise involved in this appeal consists of natural ruscus leaves and natural wheat stems and heads. It was assessed for duty by the collector at 60 per centum ad valorem under the following provisions of paragraph 1419 of the Tariff Act of 1922:

Par. 1419. * * * natural leaves, plants, shrubs, herbs, trees, and parts thereof, chemically treated, colored, dyed or painted, not specially provided for, 60 per centum ad valorem; * * *.

*445The importers protested the collector’s classification, claiming that the imported merchandise was free of duty under paragraph 1582 of the Tariff Act of…