Doap Leun Hong Co. v. United States

Appellants, in 1927 and 1928, imported certain merchandise at the port of San Francisco which was classified and assessed for duty by the collector under paragraph 34 of the Tariff Act of 1922 as drugs advanced in value at ten per centum ad valorem.

Appellants protested, claiming the same to be properly dutiable as ■crude drugs under paragraph 1567, or, in the alternative, as crude vegetable substances under paragraph 1622 of said act.

Upon the trial the lower court overruled the protests and entered judgment accordingly. From such judgment this appeal is taken.

The competing paragraphs are as…