Werner G. Smith Co. v. United States

This is an appeal from a judgment of the United States Customs Court, Third Division, pursuant to its decision, C. D. 1357, overruling the protest of appellant, the importer, and affirming the collector’s classification of an importation of crude tall oil, invoiced as “liquid rosin.’’

*92The oil was classified by the collector as a nonenumerated manufactured article, dutiable at 20 per centum ad valorem, under paragraph 1558 of the Tariff Act of 1930. In its protest, the importer claimed that the merchandise was classifiable in the alternative as (1) a waste not specially provided for at 7K per…