Aldrich Chemical Co. v. United States

Watson, Judge:

These three cases, consolidated for the purpose of trial, place in issue the tariff classification of a chemical importation known as trichloroethanol, hereafter referred to as “TCE”. This chemical compound was classified pursuant to item 428.26 as other halo-hydrins dutiable at the rate of 2.4 cents per pound plus 12 per centum ad valorem. Plaintiff claims that the importation should have been *240classified pursuant to item 429.95 as other organic compounds dutiable at the rate of 8 per centum ad valorem.

Plaintiff bases its opposition to the classification on an argument -that the…