Larkin Co. v. United States

The merchandise in question in this case was assessed for duty under paragraph 37 of the tariff act of 1909 as rapeseed oil. The importer protested against this assessment, claiming free entry for the merchandise under paragraph 580, reading as follows:

Grease, fats, vegetable tallow, and oils (excepting fish 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 in this section.

It appears that the Government chemists reported this as crude rapeseed oil. The only testimony…