Chemirad Corp. v. United States

Watson, Judge:

These protests, consolidated for the purpose of trial, place in issue the tariff treatment of importations of “Polymerized Ethylene Imine” (hereinafter called PEI). PEI is used in various manufacturing processes in the paper, textile and rubber industry. The importation is composed of 50 percent PEI and 50 percent water by weight. It was classified pursuant to item 430.00 of the Tariff Schedules of the United States as a mixture of two or more organic compounds. That item calls for the rate of duty of 10.5 per centum ad valorem “but not less than the highest rate applicable to…