United States v. Klipstein & Co.

The importation in question in this case was returned for duty by the appraiser as grease, not specifically provided for, at 25 per cent-*29ad valorem. It was claimed by the importer to be free from duty under paragraph 580 of the tariff act of 1909, under the provision for—

Grease, fats, vegetable tallow, and oils * * * such, as are commonly used in soap making or in wire drawing, or for stuffing or dressing leather, and which are fit only for such uses,.and not specially provided for.

The question presented on this appeal is whether the presumption arising from the action of the appraiser and…