Genebal Aniline Works, Inc. v. United States

Tilson, Judge:

This suit against the United States was brought at the port of New York to recover certain customs duties claimed to have been illegally exacted upon a certain importation designated on the invoice as “Amido Azo Benzol Disulfonic acid.” The collector ■classified the merchandise as a color acid under paragraph 28 of the ■act of 1930, and assessed the same with duty at 7 cents per pound •and 45 per centum ad valorem.

The plaintiff makes various claims for lower rates of duty, among which is the claim at 7 cents per pound and 40 per centum ad valorem under paragraph 27 of the same…