Comstock v. United States

Bland, Judge,

delivered-the opinion of the court:

The importation bears the trade name of “Kronos titanium.” It is titanium oxide in physical combination with barium sulphate, and is used as a pigment in compounding paints. It-was classified by the collector under paragraph 91 of the tariff act of 1922. The Board of General Appraisers, in a very clear and well written opinion by Judge McClelland, affirmed the decision of the collector.

Paragraph 91 is as follows:

Titanium potassium oxalate, and all compounds and mixtures containing titanium, 30 per centum ad valorem. (Italics ours.)

*504The importers…