United States v. Hillier's Son Co.

The merchandise involved in this appeal is scammony resin. It was assessed for duty by the collector under paragraph 5 of the Tariff Act of 1922, which reads as follows:

Par. 6. All chemical elements, all.chemieal salts and compounds, all medicinal preparations, and all combinations and mixtures of any of the foregoing, all the foregoing obtained naturally or artificially and not specially provided for,. 25 per centum ad valorem.

It was claimed in the protest and held by the Board of General Appraisers to be free of duty under the provision for “resins, not specially provided for,” contained in…