Strohmeyer & Arpe Co. v. United States

Walker, Judge:

This is a suit for the recovery of money paid as customs duties on an importation of merchandise described on the invoice as bleached carnauba wax. Duty was assessed thereon at the rate of 20 per centum ad valorem under the provision in paragraph 1536 of the Tariff Act of 1930 for manufactures of wax, not specially provided for. It is claimed to be entitled to free entry under the provision in paragraph 1796 of the same act for—

Wax; Animal, vegetable, or mineral, not specially provided for.

The record indicates that the merchandise consists of -a mixture of 13 per centum of…