United States v. H. Bayersdorfer & Co.

Land moss set on a circular wood framework, imported at the port of Philadelphia, was classified by the collector of customs as moss wreaths and assessed for duty at 60 per centum ad valorem under that part of paragraph 1419 of the Tariff Act of 1922 which reads as follows:

1419. * * * artificial or ornamental fruits, vegetables, grains, leaves, flowers, and stems or parts thereof, of whatever material composed, not specially provided for, 60 per centum ad valorem; natural leaves, plants, shrubs, herbs, trees, and parts thereof, chemically treated, colored, dyed or painted, not specially…