Werner G. Smith Co. v. United States

Mollison, Judge:

Tie merchandise the subject of this protest is described on the invoice as '‘Fish Recovery Oil” and was assessed with duty by the collector of customs at the rate of 2% cents per gallon under the provision for herring oil in paragraph 52 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1001, par. 52), as amended by the Icelandic Trade Agreement, T. D. 50956, plus 1% cents per pound under the provision for fish oil in section 2491 (a) of the Internal Revenue Code (26 U. S. C. 1940 ed. §2491 (a)), as modified by the Icelandic Trade Agreement, supra.

The protest claims that the…