United States v. Bayersdorfer

Bland, Judge,

delivered tbe opinion of the court:

The importation in this case is known as ruscus leaves, which grow in the field like wheat. They are natural leaves and have been sun-dried and sun-bleached. When imported, the proof shows that they are immediately sent to a firm in this country, which dyes them different colors, and that they are used when so dyed for decorative purposes. The merchandise was assessed for duty at 60 per cent ad valorem under that part of paragraph 1419 of the tariff act of 1922, which reads as follows:

Natural leaves, plants, shrubs, herbs, trees, and parts…