Rice & Co. v. United States

Martin, Judge,

delivered the- opinion of the court:

The merchandise in this case consists of certain dried and dyed immortelles. They were assessed with duty at the rate of 60 per cent ad valorem as artificial and ornamental flowers, under paragraph 347 of the tariff act of 1913.

The importers protested against the assessment, claiming the merchandise to be dutiable at the rate of 25 per cent ad valorem, "under the first clause of paragraph 210, as palms or cut flowers, preserved or fresh.” The protests, it should be noted, contained no specific reference to the similitude provisions of the act…