Aceto Chemical Co. v. United States

Lane, Judge.

This appeal is from the decision and judgment of the Customs Court, 65 Cust. Ct. 135, C.D. 4066 (1970), rendered on a rehearing of the case for all purposes including the taking of further testimony,1 overruling appellant’s protest of the customs collector’s classification of the imported chemical material invoiced as “Empicol TSL” (hereinafter Empicol). The material was classified as a triethanolamine salt and assessed with duty at the rate of 3 cents per pound plus 15 per centum ad valorem, and appellant claimed the correct classification to be either as a cleaning liquid not…