Plant Products Corp. v. United States

WilsoN, Judge:

This is a case in which the issues are rather well defined between the parties. The imported merchandise consists of a product known as Parathion, a trade name, designated on the consular invoice as “dialkyl-nitro-aryl-thiophosphate-leverkusen 18.” It was classified under paragraph 27 (a) (3) of the Tariff Act of 1930 by the collector as a coal-tar product, with duty at 40 per centum ad valorem and 7 cents per pound. The importer claims that the involved product should be classified either as a chemical compound under paragraph 5 of the tariff act and assessed at 25 per centum,…