International Forwarding Co. v. United States

The merchandise involved in this case consists of immortelles, which •were imported under the tariff act of 1909. Some of the immortelles *456were natural flowers which simply had been dried; these were assessed with duty by the collector at 25 per cent ad valorem as preserved cut flowers under paragraph 263 of the. act. Qther-s were not only dried but were also dyed in different colors, and these the collector assessed with duty at 60 per cent ad valorem as ornamental flowers under paragraph 438 of the act.

The importers duly protested against the assessment, claiming that all of the immortelles…