Protest 76904-K of Ozalid Corp.

U.S. Customs Court

Protest 76904-K of Ozalid Corp.

10 Cust. Ct. 431

CourtUnited States Customs Court

DecidedApril 7, 1943

DocketNo. 48173

StatusPublished

This text of 10 Cust. Ct. 431 (Protest 76904-K of Ozalid Corp.) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Protest 76904-K of Ozalid Corp., 10 Cust. Ct. 431 (cusc 1943).

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Opinion

[432]*432Opinion by

Colh, J.

It was stipulated that the merchandise is the same in all material respects as the sensitizing preparations and developer for photo-print paper passed upon in the case of Ozalid Corp. v. United States (T. D. 48969), and that said merchandise is a mixture as provided for in subsection (a) (4) of paragraph 27, consisting in whole or in part of products enumerated in said paragraph 27. In the cited case the merchandise was held dutiable as a mixture of chemical compounds at 26 percent under paragraph 6, inasmuch as it was found that the coal-tar intermediates contained in the prodúcts were not covered by the terms of paragraph 27. In view of the stipulated facts the merchandise here in question 'was held dutiable at 40 percent ad valorem and 7 cents per pound under paragraph 27 as claimed.

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[432]*432Opinion by

Colh, J.

It was stipulated that the merchandise is the same in all material respects as the sensitizing preparations and developer for photo-print paper passed upon in the case of Ozalid Corp. v. United States (T. D. 48969), and that said merchandise is a mixture as provided for in subsection (a) (4) of paragraph 27, consisting in whole or in part of products enumerated in said paragraph 27. In the cited case the merchandise was held dutiable as a mixture of chemical compounds at 26 percent under paragraph 6, inasmuch as it was found that the coal-tar intermediates contained in the prodúcts were not covered by the terms of paragraph 27. In view of the stipulated facts the merchandise here in question 'was held dutiable at 40 percent ad valorem and 7 cents per pound under paragraph 27 as claimed.

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10 Cust. Ct. 431, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-76904-k-of-ozalid-corp-cusc-1943.