Bush & Co. v. United States

Smith, Judge,

delivered tbe opinion of tbe court:

Hardened soya-bean oil entered at Seattle was classified by tbe collector of customs as a chemical compound and assessed for duty at 15 per cent ad valorem under paragraph 5 of the tariff act of 1913, which paragraph reads as follows:

5. Alkalies, alkaloids, and all chemical and medicinal compounds, preparations, mixtures and salts, and combinations thereof not specially provided for in this section, 15 per centum ad valorem.

The importer protested that the importation was not a chemical compound, but that it was an oil commonly used in soap…