Clayton Chemical & Packaging Co. v. United States

Wilson, Judge:

The merchandise involved, which is known by the trade name “Phenidone,” was classified by the collector at the rate of 45 per centum ad valorem, plus 7 cents per pound, under paragraph 28 (a) of the Tariff Act of 1930 as “photographic chemicals” of coal-tar origin. Plaintiff, in its protests, claims that the material in question is properly classifiable under paragraph 5 of the act at the rate of 25 per centum ad valorem as a chemical compound, not specially provided for, and, alternatively, that the importation, if not properly classifiable under paragraph 5, should be assessed…