Charles Hardy, Inc. v. United States

Lenroot, Judge,

delivered tbe opinion of tbe court:

This appeal involves tbe classification and assessment with duty of a certain coal-tar product known as piperidine, imported by appellant at tbe port of New York in three shipments in tbe months of October and November, 1930.

Tbe merchandise was classified by tbe collector under tbe provisions of paragraph 27 of tbe Tariff Act of 1930, and assessed with duty at tbe rate of 7 cents per pound and 40 per centum ad valorem as provided in said paragraph.

*174Appellant duly protested such, classification and assessment with duty, claiming the merchandise…