Adolphe Hurst & Co. v. United States

Appellant here seeks reversal of the judgment (C. D. 897) rendered by the United States Customs Court (First Division) denying its *97claim, presented by protest, that certain imported substances invoiced as waxes entered at the port of New York during the year 1939 should have been classified under paragraph 1796 of the Tariff Act of 1930 and, therefore, admitted free of customs duties. The decision of the trial court states:

There are two kinds of merchandise involved, one invoiced as Dura Wax No. 1 and the other as Dura Wax No. 3. Although the chemical constituents of the two are the same, the…