Balfour, Guthrie & Co., Ltd. v. United States

Keefe, Judge:

In this suit the plaintiff seeks to recover certain customs duties alleged to have been illegally assessed by the collector at New York upon merchandise invoiced as “Palm Oil Oleine Pressed.” Duty was assessed thereon at the rate of 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930, as a nonenumerated manufactured article, and in addition thereto a duty of 3 cents per pound was levied under the provisions of the Internal Revenue Act of 1936, section 701 (c)(8).

The plaintiff claims that the merchandise is properly free of duty as a palm oil or a nut oil under…