Balfour Guthrie & Co. v. United States

Johnson, Judge:

The merchandise at issue in these cases consists of linseed oil fatty acids, palm kernel oil-fatty acids, soybean oil fatty acids, and corn oil fatty acids. Duty was assessed thereon at the rate of 20 per centum ad valorem under the provisions of paragraph 1558 of the Tariff Act of 1930, as a nonenumerated manufactured article. The plaintiffs claim that the merchandise is properly dutiable at only 10 per centum ad valorem under the same paragraph as a nonenumer-ated unmanufactured article, or under paragraph 1555 as waste, not specially provided for.

At the trial the record in…