J. W. Hampton, Jr., & Co. v. United States

Johnson, Judge:

This action arises by way of protest filed against the classification by the collector at the port of Philadelphia of several shipments of a commodity invoiced as “cod-liver oil pulp residue,” “cod-liver oil pulp,” and “cod-liver oil residue.” The collector assessed duty thereon at 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930 as a nonenumerated manufactured article. The plaintiffs claim that the merchandise is specially enumerated in paragraph 1780 of the Tariff Act of 1930 as either cod-liver oil cake or cod-liver oil cake meal and therefore is free…