Ungerer & Co. v. United States

Mollison, Judge:

The merchandise the subject of this protest has been limited to that described on the invoice as “hyperessence oak moss incolore” and assessed with duty at the rate of 30 cents per pound plus 20 per centum ad valorem under the provision in paragraph 60 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, for—

All mixtures or combinations containing essential or distilled oils, or natural or synthetic odoriferous or aromatic substances.

It is the contention of the plaintiff that the substance involved is not a mixture or combination…