Beiersdorf v. United States

Cole, Judge:

This case concerns the tariff classification of merchandise invoiced as “Absorption Wax,” consisting of from 16X to 20 per centum wool wax and from 80 to 83 X per centum paraffin. The wool wax and paraffin were heated together and just blended and poured out in cases, where the material congealed again.

The collector classified the merchandise as a manufacture of wax under paragraph 1536 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1001, par. 1536), assessing duty at the rate of 20 per centum ad valorem, and also imposed an internal revenue tax of 3 cents per pound on 20 per…