WILSON, Judge:
This protest covers certain merchandise imported from England in March 1961. The involved material was invoiced as "EMPICOL TSL." It was classified under paragraph 2 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739, as a triethanolamine salt and was assessed compound duty at the rate of 15 per centum ad valorem plus 3 cents per pound. A tax was also imposed against the merchandise...
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