Bernard, Judae & Co. v. United States

Sun-bleached ruscus imported at the port of New York was classified by the collector as natural leaves or plants chemically treated and assessed for duty at 60 per centum ad valorem under that part of paragraph 1419 of the Tariff Act of 1922, which reads as follows:

1419. * * * natural leaves, plants, shrubs, herbs, trees, and parts thereof chemically treated * * * not specially provided for, 60 per centum ad valorem.

The importer protested that the ruscus was not chemically treated and that it was free of duty either under paragraph 1582 as grasses and fibers not dressed or manufactured in any…