United States v. Lo Curto

Hatfield, Judge,

delivered tbe opinion of the court:

This is an appeal from the United States Customs Court.

Merchandise known as whiteoline and consisting of a chemical compound — copper sulphocyanide (CuCNS) — was assessed for duty by the collector as a chemical compound at 25 per centum ad valorem under paragraph 5 of the Tariff Act of 1922, which reads as follows:

Par. 5. All chemical elements, all chemical salts and compounds, all medicinal preparations, and all combinations and mixtures of any of the foregoing, all the foregoing obtained naturally or artificially and not specially provided…