United States v. Schrock

The merchandise in this case was invoiced as “lubricating oil” and was imported under the tariff act of August 5, 1909.

The appraiser reported the article to be a “combination of oils,” dutiable as such at the rate of 25 per cent ad valorem under paragraph 3 of the act. This rate of duty was accordingly assessed by the collector.

The importers protested against the assessment, claiming duty upon the merchandise as a nonenumerated manufactured article at the rate of 20 per cent ad valorem under paragraph 480 of the act.

The protest was submitted upon evidence to the Board of General Appraisers…