Bakelite Corp. v. United States

The Bakelite Corporation and Wm. G. Foster & Co. imported at New York 13 shipments of merchandise entered as “coal-tar distillate” and “crude cresylic acid.” It appears that the material involved is the same material involved in United States v. General Bakelite Corporation, 13 Ct. Cust. Appls. 607, T. D. 41458, and that it consists of a mixture of coal-tar pitch and cresylic acid; that the cresylic acid content of this mixture, when subjected to distillation below 190° centigrade, distills less than 5 per centum of tar acids, and when subjected to distillation below 215° centigrade, distills…