United States v. Wecoline Products Corp.

Jackson, Judge,

delivered tbe opinion of tbe court:

Tbe merchandise involved in this appeal is sunflower oil imported in January 1937. The Collector of Customs at tbe port of New York *162classified it as an expressed or extracted vegetable oil, not specially provided for, under paragraph. 53 of the Tariff Act of 1930 and pursuant thereto assessed the merchandise with duty at the rate of 20 per centum ad valorem.

After importation the oil was released from customs custody before having been denatured. However, when it was transferred from the steamship to tank cars for transportation to appellee it…