United States v. Dunhill

Appellee imported on September 14, and again on October 22, 1923, a shipment of a fluid chemical mixture designated by the trade name of “Pypure.” These importations were both classified under paragraph 24 of the Tariff Act of 1922, at 80 cents per pound and 25 per centum ad valorem. They were claimed to be dutiable in each instance by the appellee as smokers’ articles, under paragraph 1454 of said act, with alternative claims as a chemical compound under paragraph 5, or as an unenumerated manufactured article under paragraph 1459, of said act. The board sustained the importer’s claim under…