Fritzsche Bros. v. United States

Mollison, Judge:

The merchandise the subject of this protest is described on the invoice as “Mandarin Peel Oil” and was assessed with duty at the rate of 25 per centum ad valorem under the provision in paragraph 58 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. §1001, *91par. 58) for “orange oil.” It is denied in" tbe protest that the merchandise consists of orange oil and it is claimed to be dutiable at the rate of 12% percent ad valorem under the basket provision at the end of the said paragraph 58, as modified by the French Trade Agreement, T. D. 48316, for “all other essential and distilled…