Bush v. United States

The merchandise involved in this appeal is described in the invoices as chemically prepared fertilizer. It was imported in the form of tablets. It was assessed for duty by the collector at 25 per centum ad valorem under paragraph 23 of the Tariff Act of 1922, which reads as follows:

Par. 23. Chemicals, drugs, medicinal and similar substances, whether dutiable or free, when imported in capsules, pills, tablets, lozenges, troches, ampoules, jubes, or similar forms, including powders put up in medicinal doses, shall be dutiable at not less than 25 per centum ad valorem.

It is claimed to be free of…