Alaska Fish Oil Extractors, Inc. v. United States

Wilson, Judge:

The merchandise in the case at bar consists of oil derived from the livers of whales. The whale liver oil in question was classified under paragraph 34 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T.D. 51802, at the rate of 5 per centum ad valorem as drugs, “advanced in value or condition,” by certain processes therein described beyond that essential to the proper packing of the drugs and the prevention of decay or deterioration pending manufacture.

Plaintiff claims the merchandise properly free of duty under paragraph 1669 of the Tariff…