Hopkins Co. v. United States

Camphor imported at the port of New York was classified hy the collector of customs as refined camphor and was accordingly assessed for duty at 5 cents per pound under that part of paragraph 36 of the tariff act of 1913 which reads as follows:

Par. 36. Gum * * * camphor, refined and synthetic, 5 cents per pound’

The importer protested that the importation was not refined camphor, but crude camphor, and that therefore it was dutiable at 1 cent per pound under that part of said paragraph which reads as follows:

Par. 36. Gum * * * camphor, crude, natural, 1 cent per pound. * * *

The Board of General…