Thompson Hayward Chemical Co. v. United States

Johnson, Judge:

This action involves the classification of certain merchandise invoiced as pyretosin No. 18, a pyrethrum extract. It was in the form of a liquid. The collector assessed duty thereon at the rate of 20 per centum ad valorem under the provisions of paragraph 1558 of the Tariff Act of 1930 as a nonenumerated manufactured article. The plaintiff' claims that the merchandise is dutiable at the rate of 10 per centum ad valorem under the provisions of paragraph 34, as a natural and uncompounded drug, advanced, or as pyrethrum flowers, natural and uncompounded, advanced, at the same rate…