Legal Opinion

Protest 121817-K of Jarrell-Ash Co.

United States Customs Court

Decided September 6, 1946No. 51285PublishedCited by 1 opinion

1Opinion of the Court

Cole, Judge:

Plaintiff imported 10 tubes, each containing 2 grams of “R. U. Powder, F. 558,” which the collector classified under paragraph 89, Tariff Act of 1930 (19 U. S. C. 1940 ed § 1001, par. 89), providing for “Titanium potassium oxalate, and all compounds and mixtures containing titanium, 30 per centum ad valorem,” It is claimed that the merchandise is classifiable under paragraph 5 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1001, par. 5) reading:

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

2Cases cited3 opinions

  1. Comstock v. United StatesCourt of Customs and Patent Appeals · 1925
  2. United States v. Meadows & Co.Court of Customs and Patent Appeals · 1915
  3. Varsity Watch Co. v. United StatesUnited States Customs Court · 1946

3Cited by1 opinion

  1. Border Brokerage Co. v. United StatesUnited States Customs Court · 1965

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