Ciba Co. v. United States

The Collector of Customs at the port of New York classified certain coal-tar dyes, imported in the year 1931, under paragraph 28, Tariff Act of 1930, the relevant portions of which are as follows:

Par. 28. Coal-tar products:(a) All colors, dyes, or stains * * * 45 per centum ad valorem and 7 cents per pound.

*356(e) The specific duties provided for in this paragraph on colors, dyes, or stains * * * shall be based on standards of strength which shall be established by the Secretary of the Treasury, and upon all importations of such articles which exceed such standards of strength the specific duty…