Wanamaker v. United States

Martin, Judge,

delivered tbe opinion of tbe court:

This case relates to an article bearing the trade name of “ Goddard’s Plate Powder,” tbe present importation having been made under the tariff act of 1909.

Tbe appraiser reported tbe powder to be “ an article composed in chief value of earthy or mineral substance,” dutiable as such at the rate of 35 per cent ad valorem under paragraph 95 of that act. Duty was thereupon assessed by tbe collector in accordance with this advisory return.

*22The importer protested against the assessment, claiming duty upon the article at -the rate of 25 per cent ad…