United States v. Aetna Explosives Co.
256 U.S. 402 (1921)

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U.S. Supreme Court

United States v. Aetna Explosives Co., 256 U.S. 402 (1921)

United States v. Aetna Explosives Company

No. 2396

Argued April 27, 28, 1921

Decided May 16, 1921

256 U.S. 402

Syllabus

The addition of 20 percent of sulphuric acid to a shipment of nitric acid, to render the latter non-injurious to the steel tanks in which it is transported, resulting in a mechanical mixture not intended or adapted as such to commercial use, does not take the merchandise out of par. 387 of the free list, Tariff Act of 1913, and render it dutiable under par. 5, which imposes 15 percent ad valorem on "all chemical and medicinal compounds, preparations, mixtures," etc. P. 256 U. S. 404.

9 Cust.App.Rep. 298 affirmed.

Certiorari to review a judgment of the Court of Customs Appeals which, reversing a judgment order of the Board of General Appraisers (G.A. 8235, 36 T.D. 170 (Brown, G.A., dissenting)), sustained the respondent's claim of free entry for its merchandise.

Page 256 U. S. 403

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