Byrnes v. United States

Watson, Judge:

The merchandise in the case at bar, invoiced as “99.9% Ethyl Vanillin”, was classified for duty at the rate of 7 cents per pound and 45 per centum ad valorem under item 408.60 of the Tariff Schedules of the United States, which provides for “Other compounds”, under the subtitle of “Aromatic or odoriferous compounds including flavors, not marketable as cosmetics, perfumery, or toilet preparations, and not mixed, and not containing alcohol * * *”.

Plaintiff claims the involved merchandise is properly dutiable at the rate of 3 cents per pound and 19 per centum ad valorem under item…