Legal Opinion

Protests 59841-K of International Selling Corp.

United States Customs Court

Decided October 21, 1944No. 49768Published

1Opinion of the Court

Cole, Judge:

We are here concerned with the tariff classification of a commodity described on the invoices as “Kilfrost paste,” which is used to prevent formation of ice on airplane wings. The official papers disclose that the classifying officer regarded the merchandise as “a chemical mixture” and assessed it with duty under the provisions of paragraph 5, Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1001, par. 5), which reads as follows:

Par. 5. All chemical elements, all chemical salts and compounds, all medicinal preparations, and all combinations and mixtures of any of the foregoing, all the…

2Cases cited2 opinions

  1. United States v. KraemerCourt of Customs and Patent Appeals · 1913
  2. United States v. Holland-American Trading Co.Court of Customs and Patent Appeals · 1913

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