Warren Chemical Manuf'g Co. v. United States

(orally). The merchandise in question is known as “coal-tar product” or “dead oil.” The finding of the board of general appraisers that it is a product of coal tar is supported by the preponderance of the evidence, and is affirmed. It was assessed for duty at 25 per centum ad valorem, under the provision for “products known as distilled oils,” in paragraph 60 of the tariff act of August 28, 1894. The importer has protested, claiming that it is free as a “product of coal tar, not a color or dye, not specifically provided for,” under the provisions of paragraph 448 of said act. Counsel for the…