P. Beiersdorf & Co. v. United States

The First Division of the United States Customs Court sustained the classification of the collector, holding that appellant’s imported merchandise here in controversy was properly dutiable at 25 per centum ad valorem under paragraph 37 of the Tariff Act of 1930 as an ester and at the rate of 3 cents per pound under section 701 (8) of the Revenue Act of 1936 as an inedible animal grease or fatty acid derived from inedible grease, processed. The importer there claimed that the merchandise was free of duty as an animal wax, not specially provided for, under paragraph 1796 (relying principally on…