Levy & Levis Co. v. United States

Cline, Judge:

This is a protest, arising at the port of New York, against the collector’s assessment of duty on laurel leaves imported in bulk at the rate of 25 per centum ad valorem under paragraph 781 of the Tariff Act of 1930, as spices, not specially provided for. It is *9claimed in the protest that the merchandise is free of duty under paragraph 1722 as a crude vegetable substance or under paragraph 1669 as a crude drug. The latter claim was not relied upon at the trial.

The pertinent provisions of the tariff act are as follows:

Pae. 781. Spices and spice seeds: * * * mixed spices, and spices…