United States v. Troy Laundry Machinery Co.

This appeal may be determined by ruling as to the sufficiency of the protest. The material allegation of the protest it as follows:

We claim and insist that this merchandise is caustic potash, as specifically provided for at 1 cent per pound in paragraph 61 of the tariff act of August, 1909.

Paragraph 61 reads:

61. Caustic potash, or hydrate of, refined, in sticks or rolls, one cent per pound; chlorate of, two cents per pound.

The Board of General Appraisers held merchandise such as this-entitled to free entry under paragraph 655 of the act, which reads:

655. Potash, crude, or “black salts”;…