Tong & Co. v. United States

Bland, Judge,

delivered tbe opinion of tbe court:

Tbe importations were cbow sum or dried ginseng. Tbe collector considered it prepared medicine, and assessed it witb duty at 20 per cent ad valorem under paragraph 17 of tbe tariff act of 1913, wbicb provides for "chemical and medicinal compounds, combinations, and all other similar articles * * * when " put up in individual packages of 2-|- pounds or less.”

The importers urged before the Board of General Appraisers that the goods should be assessed at 10 per cent under paragraph 27 of the tariff act of 1913, as drugs advanced, or be placed under…