Boericke & Runyon Co. v. United States

Citations

• 126 F. 1018
• 1903 U.S. App. LEXIS 5217

Syllabus

<p>1. Customs Duties — Classification—Herbs in Alcohol — Drugs.</p> <p>.Held, that certain herbs, imported in kegs, immersed in their natural condition in alcohol for preservation, are not dutiable as “alcoholic compounds,” under paragraph 2, Tariff Act July 24, 1897, c. 11, § 1, Schedule A, 30 Stat. 151 [U. S. Comp. St. 1901, p. 1627], nor as “drugs * * * advanced in value or condition,” under paragraph 20 of said act, 30 Stat. 152 [U. S. Comp. St. 1901, p. 1628], but under the provision in section 6 of said act, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693], for “all raw or unmanufactured articles, not enumerated or provided for,” at the rate of 10 per cent, ad valorem.</p>