Swift & Co. v. United States

Cline, Judge:

These are suits against the United States arising at the port of New York by protest against the collector’s classification of the merchandise as oleo stearin and assessing duty thereon at 1 cent per pound. The plaintiff claims that the merchandise is tallow.

Paragraph 701 of the Tariff Act of 1930 provides:

Par. 701. * * * tallow, one-half of 1 cent per pound; oleo oil and oleo stearin, 1 cent per pound; * ■ * * .

In the consular invoices and the bills of lading in these cases the merchandise is described as “extra premier jus.” Other papers contain the following descriptions:

Depart…