Wah Shang Co. v. United States

O’Connell, Judge,

delivered tbe opinion of tbe court:

This is an appeal from tbe judgment of tbe United States Customs Court, First Division, Abstract 59729, overruling tbe importer’s protest and sustaining tbe action of tbe collector in imposing a revenue tax of $9 per gallon on tbe merchandise bere involved under tbe provisions of section 2800 (a) of tbe Internal Revenue Code.

Tbe merchandise was invoiced as “Fu Kwat” and “Sum Yung.” It was classified by tbe collector under paragraph 24 of tbe Tariff Act of 1930, as modified by tbe General Agreement on Tariffs and Trade, T. D. 51802,…