Wypenn Oil Co. v. United States

Johnson, Judge:

The merchandise in question is a byproduct derived from the residue resulting from the removal of free fatty acids from herring oil. The collector assessed duty thereon at the rate of 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930. The merchandise imported was crude herring oil, which was placed in a class 6 manufacturing warehouse at the port of Tacoma, Wash., where it was processed by subjecting it to a chemical reaction with caustic soda. The result of such processing was the production of a refined herring oil which was exported. The residue of such…