United States v. Rockhill & Vietor
Court of Customs and Patent Appeals
Appeals from Board of United States General Appraisers, G. A. 8260 (T. D. 38031). [Oral argument Feb. 25, 1920, by Mr. Lawrence and Mr. Place.]
1Opinion of the CourtMartin, Judge
The merchandise in this case consists of small irregular-sized pieces of a white, oily material which resembles tallow, both in appearance *114and to the touch'. Two shipments were imported and are upon appeal, these having been separately invoiced and entered. In each invoice the merchandise was described as "Hardened oil (fish)”; while in each entry it was described both as "Hardened oil” and as "Fish .oil.”
The appraiser reported that the merchandise consisted of an unidentifiable oil which had been chemically treated, rendering it hard like ordinary tallow. He returned it for duty as a…
2Cases cited2 opinions
- Strohmeyer & Arpe Co. v. United StatesCourt of Customs and Patent Appeals · 1911
- McKesson v. United StatesCourt of Customs and Patent Appeals · 1911
3Cited by22 opinions
- Fleming-Joffe, Ltd. v. United StatesUnited States Customs Court · 1950
- American Bitumuls & Asphalt Co. v. United StatesUnited States Customs Court · 1960
- Lee v. United StatesCourt of Customs and Patent Appeals · 1927
- M. W. Zack Metal Co. v. United StatesUnited States Customs Court · 1951
- Balfour, Guthrie & Co., Ltd. v. United StatesUnited States Customs Court · 1940
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