Aldrich Chemical Co. v. United States

WatsoN, Judge:

The subject of these consolidated protests, consists of certain merchandise hereinafter referred to as thioacetic acid. It was classified under item 425.98 of the Tariff Schedules of the United States with duty at the rate of 12.5 per centum ad valorem under the provision therein for “Other” acids. Plaintiff claims the merchandise properly classifiable at the rate of 10.5 per centum ad valorem under item 429.60 of said tariff schedules under the provision for “Sulfur compounds, including thiols * * *”.

The pertinent statutes herein involved are as follows:

Tariff Schedules of the…