Velsicol Chemical Corp. v. United States

Landis, Judge:

The merchandise of these eight protests, consolidated for trial, is sodium paranitrophenate ('hereinafter referred to as phenate), a product of Italy, imported at New Orleans. Phenate is a coal tar derivative. As such, it was classified under paragraph 27 (a) (3) (5) of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739. Duty, under that classification, was assessed at 3y2 cents per pound and 25 per centum ad valorem.

Plaintiff concedes that the paragraph 27 classification and duty assessment are correct. (E. 3.)…