Industrial Raw Materials Corp. v. United States

WilsoN, Judge:

Certain material, invoiced as “Micro Crystalline Wax Compound No. 6582,” was classified by tbe collector as “synthetic resin” under paragraph 11 of the Tariff Act of 1930 and assessed with duty at 4 cents per pound, plus 30 per centum ad valorem.

The principal claim of the plaintiff is that the involved merchandise is properly classifiable as a mineral wax, and, as such, should be held free of duty under paragraph 1796 of the Tariff Act of 1930. Plaintiff also makes the following alternative claims under said act: That the material involved (1) is properly free of duty under…