I can understand dropping it if it is not a required course and it is not past the time that I could get my money back. Some classes are not worth putting yourself through the aggravation, time, and work per credit(s). I would drop it too then.

If, however, it is a required course, I would definitely opt for the tutoring if struggling to get through the material; there is no harm and it can only help. An advisor once suggested for required courses, it is better to stick it out, get exposed to the material because even if the course does not come out the way you want grade-wise, at least you have a chance still of either passing it or you will have been exposed to some of the material and less to have to learn when you retake it.