WILSON, Judge.
The parties to this action have stipulated the facts in this case as follows:
(1) * * * the imported merchandise consists of tannic acid containing by weight of tannic acid fifty per cent or more and medicinal.
(2) That it was assessed for duty at eighteen cents per pound under the provisions of Par. 1 of the Tariff Act of 1930.
(3) That it was produced in the United Kingdom and imported into United States from that country....
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