Archer-Daniels-Midland Co. v. United States

Ekwall, Judge:

This case involves an importation of mixed sperm oil and whale oil entered at the subport of Newark, N. J. The collector of customs assessed duty thereon at 25 per centum ad valorem under the provision in paragraph 57 of the Tariff Act of 1930, for “Combinations and mixtures of animal, vegetable, or mineral oils * * * not specially provided for.” Plaintiff’s original claim was as follows:

We protest this additional duty on these 75 drums of Mixed Sperm and Whale Oil which was removed from the “Anglo Norse” at the time of discharge on June 14, 1949.

We advised the Newark Office…