Nixon Nitration Works v. United States

Wilson, Judge:

The merchandise before the court was invoiced as “Five Hundred (500) Cases of ‘BB’ Camphor Powder.” The parties have agreed that the importation consists of natural camphor, which was classified by the collector as refined natural camphor under paragraph 51 of the Tariff Act of 1930, dutiable at 5 cents per pound. The importer claims the merchandise consists of unrefined natural camphor and is properly classifiable as such under paragraph 51 of the said act, bearing duty at the rate of 1 cent per pound only. The only issue for determination, therefore, is whether the product…