United States v. Emery

This appeal by the Government is from the judgment of the United States Customs Court, Third Division (52 Cust. Ct. 183, C.D. 2459), insofar as it sustained the importer’s protest to the classification of two kinds of lignin extract designated “Lignosol BD” and “Lignosol TSD,” exported from Canada by Lignosol Chemicals *2Limited. The judgment overruling the protest with respect to a third material, “Lignosol XD,” was not appealed from.

The first question before us is one of law, whether the lignin extracts, to comply with the statutory language “used for tanning,” must be chiefly used for…