United States v. Sheldon & Co.

This case concerns an importation from southern France and Spain of merchandise returned by the appraiser and assessed by the collector at the port of Chicago as “gum resin” advanced in value or condition, as provided in paragraph 20 of the tariff act of 1909.

*486It is claimed by the importer to be entitled to free entry under paragraph 559 of said act as “gum resin crude, not advanced in value or condition by any process or treatment whatever beyond that essential to the proper packing of the drugs and the prevention of decay or deterioration pending manufacture.”

Other claims which we deem…