Kuttroff v. United States

Fifty pounds of azoflavine, a coal-tar dye, imported at Rouses Point, N. Y., on November 1, 1922, was entered at a total United States value of $80.15, or at a unit United States value of $1.603 per pound. The goods were assessed for duty under that part of paragraph 28 of the tariff act of 1922 which reads as follows:

Par. 28. Coal-tar products: All colors, dyes, or stains, * * * 45 per centum ad valorem based upon the American selling price (as defined in subdivision (f) of section 402, Title IY) of any similar, competitive article manufactured or produced in the United States, and 7 cents…