William Cooper & Nephews, Inc. v. United States

Cole, Judge:

The merchandise in this case was imported at the port of Chicago and is described on the invoice as “30 Casks Contg 5040 lbs. DERRIS RESIN MIXED WITH INERT POWDER (10% Derris Resin, 90% Inert Powder).” It appears from a red-ink notation on the invoice that the appraiser advisorily classified the merchandise as a chemical compound. The collector assessed duty thereon at the *248rate of 25 per centum ad valorem under paragraph 5 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1001, par. 5), which reads as follows:

All chemical elements, all chemical salts, and compounds, all medicinal…