Geo. S. Bush & Co. v. United States

This appeal involves the classification of oil extracted from the livers of dogfish (shark) caught in Canadian waters. The livers were processed in Canada and the oil extracted therefrom and imported into the United States at the port of Seattle during the years 1943-1945, inclusive. It was classified by the collector as a “drug of animal origin, advanced” and duty assessed at the rate of 10 per centum ad valorem under the provisions of paragraph 34 of the Tariff Act of 1930, and further, at per pound, pursuant to section 2491 (a) of the Internal Revenue Code.

The importers protested that…