Adolphe Hurst & Co. v. United States

Beown, Judge:

This suit against the United States was brought at New York, and there tried, to recover certain customs duties alleged to have been illegally exacted upon a certain importation' of a substance classified by the collector of customs under paragraph 1536 of the Tariff Act of 1930 as a manufacture of wax and assessed with duty at 20 per centum ad valorem.

The importers protested, claiming the merchandise to be duty free under paragraph 1796, Tariff Act of 1930, as Wax: Animal, vegetable, or mineral; or to be free under paragraph 1733 as “Oils, mineral * * * paraffin * * * not…