Bernard v. United States

Certain merchandise entering the port of Chicago was invoiced as “red and green Uva grasses.” It was held by the collector to be dutiable at 60 per cent ad valorem under paragraph 1419 of the tariff act of 1922. The appraiser’s answer to the protest is as follows:

The merchandise consists of natural grasses, colored. Return for duty was made at 60 per cent ad valorem under paragraph 1419, act of 1922, which provides for natural leaves, plants, etc., and parts thereof, chemically treated, colored, dyed, or painted.

The report of the collector is as follows:

Protest 64206 (collector’s number)…