American Bitumuls & Asphalt Co. v. United States

Mollison, Judge:

The merchandise the subject of this protest is so-called cutback asphalt. There does not seem to be any question but that it consists of solid asphalt mixed with 20 per centum of a kerosene-like distillate of petroleum, so that the resultant product, in its condition as imported, is in a liquid state.

The cutback asphalt in issue was admitted to free entry under the provision in paragraph 1710, Tariff Act of 1930, for—

Limestone-rocli asphalt; asphaltum and bitumen,

but a tax or duty at the rate of *4 cent per gallon was assessed and collected under the provision in section…