C. J. Tower & Sons of Buffalo, Inc. v. United States

Wilson, Judge:

Certain merchandise invoiced as “Diversol Chlorinated Trisodium Phosphate” was classified as a chemical compound, not specially provided for, under paragraph 5 of the Tariff Act of 1930, as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade, T.D. 54108, and' *423assessed with duty at the rate of 10% per centum ad valorem. The importer herein claims that the merchandise is properly classifiable under paragraph 13 of the tariff act, as modified by T.D. 54108, supra, under a provision for “Blackings, powders, liquids, and creams for cleaning or polishing, not…