Lee v. United States

This appeal involves the dutiable classification of a Chinese food material known as birds’ nests. There is no specific provision in the Tariff Act of 1922 for the importation, and it must find its classification in the nonenumerated paragraph as a raw or unmanufactured article at 10 per centum ad valorem, or as a manufactured article at 20 per centum ad valorem, which paragraph reads as follows:

Pak. 1459. That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles not enumerated or provided for, a duty of 10 per centum ad valorem, and on all…