F. W. Myers & Co. v. United States

The merchandise involved in this appeal consists of small Christmas trees. They were assessed for duty by the collector at 10 per centum ad valorem as nonenumer¡tted unmanufactured articles under paragraph 1459 of the Tariff Act of 1922.

The paragraph reads as follows:

Par. 1459. That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles not enumerated or provided for, a duty of 10 per centum ad valorem, and on all articles manufactured, in whole or in part, not specially provided for, a duty of 20 per centum ad valorem.

The importer claims here that…