United States v. Nagase

The merchandise involved in this case consists of a powder which is produced by first drying and then pulverizing the flowers of a plant known as the wild Japanese camomile. It is chiefly used in this country as an ingredient in the preparation of certain insect, powders.. The importation was classified by the collector as a nonenumerated manufactured article, and assessed with duty accordingly at the rate of 15 per cent ad valorem under paragraph 385 of the tariff act of 1913.

The importers protested, contending as an alternative claim that the powder was dutiable at only 10 per cent ad…