Shell Oil Co. v. United States

Oliver, Chief Judge:

This protest involves a commodity bearing the trade name “Teepol,” which was assessed with duty at the rate of 25 per centum ad valorem under the provision in paragraph 37 of the Tariff Act of 1930, for “esters of all kinds not specially provided for.” Plaintiffs’ original claim was for classification of the merchandise as soap, under paragraph 80 of the Tariff Act of 1930, carrying a dutiable rate of 15 per centum ad valorem.

The case was the subject of our decision in Shell Oil Co., Inc., et al. v. United States, 30 Cust. Ct. 180, C. D. 1517, wherein we held that the…