Farbwerke-Hoechst Co. v. United States

Merchandise invoiced as Hansa yellow, 5-G, in lumps, imported in 1909, was returned by the appraiser as a coal-tar color, provided for in paragraph 15 of the tariff act of 1909, but as the importation was not withdrawn from warehouse until after October 3, 1913, it was assessed for duty by the collector of customs at 30 per cent ad valorem, under the provisions of paragraph 20 of the tariff act of 1913, which paragraph reads as follows:

20. Coal-tar dyes or colors, not specially provided for in this section, 30 per centum ad valorem.

The importers protested that Hansa yellow was dutiable at 15…