John V. Carr & Son, Inc. v. United States

Cole, Judge:

Merchandise, invoiced as “Selenium Dioxide (Commercial Grade),” was manufactured by Canadian Copper Refiners Limited of Montreal East, Quebec, and shipped by its selling agent, British Metals Corporation of Canada, Limited, Montreal, Canada, to the purchaser, Sharpies Chemicals, Inc., of Wyandotte, Mich.

Plaintiff, as the purchaser’s agent, entered the shipment at Detroit, where the material was classified as a chemical compound, not specially provided for, under paragraph 5 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 5),1 with duty assessment of 25 per centum ad valorem.…