Wm. Filene's Sons Co. v. United States

Mollison, Judge:

The plaintiff herein imported into the United States certain dried natural gourds which had been painted in various colors. Classification thereof was made by the collector of customs at the port of Boston under the provision in paragraph 1518 of the Tariff Act of 1930 for — ■

* * * natural grasses, grains, leaves, plants, shrubs, herbs, trees, and parts thereof, not specially provided for, when bleached, 50 per centum ad valorem; when colored, dyed, painted, or chemically treated, 75 per centum ad valorem * * *.

*55with, consequent assessment of duty at the rate of 75 per centum…