Home/Customs and Patent Appeals/Dodge & Olcott, Inc. v. United States

Dodge & Olcott, Inc. v. United States

45 C.C.P.A. 113, 1958 CCPA LEXIS 183
Court of Customs and Patent Appeals·Decided May 23, 1958·No. No. 4939·Published·Cited by 1 cases

Opinions

Rich, Judge,

delivered the opinion of the court:

The importer, plaintiff below, appeals from the judgment of the United States Customs Court overruling its protest.

[114]*114The merchandise involved was invoiced as “Safrol” and was assessed with duty at 45% ad valorem under paragraph 60 of the Tariff Act of 1930. The sole contention of the importer is that it is dutiable •at 30% under the same paragraph as modified by the General Agreement on Tariffs and Trade.

The case was submitted on a stipulation of fact and no other evidence is before us. It was stipulated:

that the imported merchandise consists in fact of safrol, a natural or synthetic ■odoriferous or aromatic chemical, not mixed and not compounded and not containing more than ten per centum of alcohol.

Paragraph 60 is as follows:

PAR. 60. Perfume materials: Ambergris, castoreum, civet, and musk grained or in pods, 20 per centum ad valorem; anethol, citral, geraniol, heliotropin, ionone, rhodinol, safrol, terpineol, and all natural or synthetic odoriferous or aromatic ■chemicals, all the foregoing not mixed and not compounded, and not specially provided for, 45 per centum ad valorem; all mixtures or combinations, containing ■essential or distilled oils, or natural or synthetic odoriferous or aromatic substances, 40 cents per pound and 50 per centum ad valorem; Provided, That only materials not marketable as perfumery, cosmetics, or toilet preparations, and not containing more than 10 per centum of alcohol, shall be classified for duty under this paragraph: Provided further, That all of the foregoing materials containing more than 10 per centum of alcohol shall be classified for duty under paragraph 61 as toilet preparations. (Emphasis added.)

The General Agreement on Tariffs and Trade (hereinafter referred to as G.A.T.T.) modified paragraph 60 as follows:

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Dodge & Olcott, Inc. v. United States, 45 C.C.P.A. 113, 1958 CCPA LEXIS 183 (ccpa 1958).

45 C.C.P.A. 113 (Dodge & Olcott, Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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