Hurst & Co. v. United States

Martin, Presiding Judge,

delivered tlie opinion of the court:

The merchandise now in question is bleached shellac which was ' imported into this- country under the tariff act of 1922. The importers claimed free entry for it, primarily under the enumeration of shellac in paragraph 1604 of the free list, and alternatively under the provisions of paragraph 1584 for resins not specially provided for in the act.

The paragraph first cited reads as follows:

(Free list.)

1604. Lac, crude, seed, button, stick, or shell.

The appraiser reported that the merchandise was not entitled to free entry as shellac…