Aceto Chemical Co. v. United States

Wilson, Judge:

This protest covers certain merchandise imported from England in March 1961. The involved material was invoiced as “Empicol TSL.” It was classified under paragraph 2 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T;D. 52739, as a triethanolamine salt and was assessed compound duty at the rate of 15 per centum ad valorem plus 3 cents per pound. A tax was also imposed against the merchandise under the Internal Revenue Act, but that levy is not under protest.

The plaintiff claims the imported product properly…