S. B. Penick & Co. v. United States

Cole, Judge:

Plaintiff corporation, a concern engaged in growing, importing, and processing botanical materials, imported from Lima, Peru, and entered at the port of New York, a shipment of merchandise described on the invoice as “Decocainized Dried Coca Leaves,” which was classified under the general provision for “coca leaves” in paragraph 36 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1001, par. 36), and accordingly assessed with duty at 10 cents per pound. Although several claims for different classifications are made in the protest, plaintiff's counsel, in their brief, state that…