United States v. Betz

This is an appeal from the judgment of the United States Customs Court, First Division, holding certain merchandise-, entered at the ports of Baltimore, Md., and Philadelphia, Pa., dutiable as seaweed, manufactured, at 10 per centum ad valorem under paragraph 1540 of the Tariff Act of 1930 as claimed by the importer (appellee), rather than as a chemical compound at 25 per centum ad valorem under paragraph 5 of that act as assessed by the collectors at the ports of importation.

*17Tbe merchandise in question, invoiced as seaweed, partly prepared, is known as “Norgine F,” and, as imported, is a…