United States v. R. R. Rogers Chemical Co.

The appellee imported on February 3, 1927, at the port of Seattle, Wash., certain goods invoiced and entered as five casks of naphthalene balls. These were claimed by the importer to be free of duty under paragraph 1549 of the Tariff Act of 1922, which is, in part, as follows:

Par. 1549. * * * naphthalene which after the removal of all the water present has a solidifying point less than seventy-nine degrees centigrade, * * *.

The local appraiser appraised the merchandise under paragraph 27 of the same act, as naphthalene, under the following provision of said paragraph:

Par. 27. * * *…