Case Name: WING ON WO v. UNITED STATES
Court: United States District Court for the Southern District of New York
Jurisdiction: United States
Decision Date: 1906-07-11
Citations: 148 F. 334
Docket Number: No. 4,154
Parties: WING ON WO v. UNITED STATES.
Judges: 
Reporter: Federal Reporter
Volume: 148
Pages: 334–335

Head Matter:
WING ON WO v. UNITED STATES.
(Circuit Court, S. D. New York.
July 11, 1906.)
No. 4,154.
Customs Duties — Classification—Dbied Lizabds — Dbug.
Dried lizards, used by the Chinese In compounding a medicine, are drugs within the meaning of Tariff Act July 24, 1897, c. 11, § 2, Free List, par. 548, 30 Stat. 197 [U. S. Comp. St. 1901, p. 1683].
On Application for Review of a Decision of the Board of United States General Appraisers.
The decision below affirmed the assessment of duty by the collect- or of customs at the port of New York on the authority of a previous decision. G. A. 5,977 (T. D. 26,186).
Everit Brown, for importer.
D. Frank Lloyd, Asst. U. S. Atty.

Opinion:
WHEELER, District Judge.
These are lizards dried in pairs on bamboo and used in compounding sirup for Chinese medicine, and appear to be essentially a drug, such as the dried insects, etc., of Tariff Act July 24, 1897, c. 11, § 2, Free List, par. 548, 30 Stat. 193 [U. S. Comp. St. 1901, p. 1683], Therefore they do not go under section 6, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693], as nonenumerated unmanufactured articles where classified.
Decision reversed.