Aceto Chemical Co. v. United States

Wilson, Judge:

Part of the merchandise involved in this case is invoiced as “Cetyl Alcohol” and the remainder as “Collone SE.” All of the importation was classified under paragraph 5 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T. D. 52739, as a chemical compound, and assessed with duty at the rate of 12% per centum ad valor-em. The plaintiffs assert that the cetyl alcohol should be classified under paragraph 52 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as sperm oil,…