United States v. Rhodia Chemical Co.

Merchandise known as acetol imported at the port of New York was classified by the collector of customs as a compound of “other cellulose esters,” and was assessed for duty at 25 per cent ad valorem under the provisions of paragraph 25 of the act of 1913, which paragraph in so far as pertinent to the case reads as follows:

Par. 25. * * * compounds of pyroxylin or of other cellulose esters, whether known as celluloid or by any other name, * * * 25 per centum ad valorem.

The importer protested that the goods were not compounds of cellulose esters and claimed that the importation was dutiable at…