Nylos Trading Co. v. United States

Mollison, Judge:

The plaintiff in this case imported from Brazil 63 drums containing oil described on the invoice as “Pataua oil.” The collector of customs assessed duty thereon at the rate of 20 per centum ad valorem under the provision in paragraph 53 of the Tariff Act of 1930 (19 U. S. C. 1946 ed. §1001, par. 53) for “all other expressed or extracted oils, not specially provided for.” The complete .text of paragraph 53 will be found in the margin.1

The plaintiff claims the merchandise to be entitled to free entry under the provision in paragraph 1732 of the same act for “Oils, expressed or…