Werner G. Smith Co. v. United States

JOHNSON, Judge:

The merchandise involved in this action consists of an importation of tall oil, invoiced as liquid rosin. It was assessed for duty at the rate of 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930 as a nonenumerated manufactured article. The plaintiff claims that the merchandise is classifiable as a waste, not specially provided for, at the rate of .per centum ad valorem under the provisions of paragraph 1555 of the Tariff Act of 1930, as modified by the trade agreements with the United Kingdom and with Mexico, published as T. D. 49753 and T. D. 50797,…