Aceto Chemical Co. v. United States

Watson, Judge:

This case is before the court after a rehearing for all purposes. The original decision, Senior Judge Oliver dissenting, is *136reported in Aceto Chemical Co., Inc. v. United States, 59 Cust. Ct. 15, C.D. 3058, 271 F. Supp. 293 (1967). The court therein held that the merchandise was properly classifiable pursuant to paragraph 13 of the Tariff Act of 1930, as modified, as liquids for cleaning, not specially provided for, and not containing alcohol.

The court rejected the collector’s classification pursuant to paragraph 2 of the Tariff Act of 1930, as modified, as a triethanolamine…