C. J. Tower & Sons v. United States

Wilson, Judge:

The merchandise in the case at bar consists of certain products, invoiced as “Melmac 247-10,” “Beetle 230-8,” and “Rezyl 412-1,” which were classified at the rate of 40 cents per pound and 25 per centum ad valorem under paragraph 24 of the Tariff Act of 1930 as alcoholic compounds, not specially provided for, containing more than 20 per centum and not more than 50 per centum of alcohol. Plaintiff herein disputes neither the finding of the presence of alcohol nor the amount, but claims the products here in question are properly classifiable at the rate of 4 cents per pound and 30…