American Shipping Co. v. United States

The merchandise involved in this suit consists of products, one-class being liquid in form and the other class in the form of a powder,, used as a shampoo. The liquid product appears to have been invoiced as “fluid soap” and the powder product as “soap powder.”

The collector of customs at the port of New York, which was the port of entry, classified the merchandise as a nonalcoholic toilet preparation and imposed a duty of 75 per centum ad valorem under-paragraph 62 of the Tariff Act of 1922, which reads as follows:

Par. 62. Perfumery, including cologne and other toilet waters, articles of'…