United States v. Mitsui & Co.

In the. month of November, 1937, appellee' imported a shipment pf rapeseed oil from Japan. The Collector of Customs at the port of New York classified the merchandise under paragraph 1732 of the free list of the Tariff Act of 1930 which reads as follows:

Par. 1732. Oils, expressed or extracted: Croton, palm, perilla, and sweet almond; olive, palm-kernel, rapeseed, sunflower, and sesame oil, rendered unfit *155for use as food or for any but mechanical or manufacturing purposes, by sucli.' means as shall be satisfactory to the Secretary of the Treasury and under regular tions to be prescribed by…