U. S. Industrial Chemicals, Inc. v. United States

Eicwall, Judge;

A quantity of blackstrap molasses imported in bulk for industrial use from the Dominican Republic and Cuba on the S. S. Catahoula was entered at the port of New Orleans. The molasses from the two countries was mixed together in the tanks of the importing vessel. It was necessarily unladen from the vessel in a mixed condition. The collector at New Orleans assessed duty upon the entire shipment at throe one-hundredths of 1 cent per pound of total sugars under paragraph 502, Tariff Act of 1930, under the provision reading “Molasses not imported to be commercially used for the…