Balfour Guthrie & Co. v. United States

This appeal is from a judgment of the United States Customs Court, Third Division, given pursuant to its decision, C. D. 1232, 24 Cust. *13Ct. 202, overruling 27 protests involving the classification of certain fatty acids obtained from crude linseed, palm kernal nut, soya bean, and com oils. The Collector of Customs classified the merchandise as nonenumerated manufactured articles at the rate of 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930. The protests claimed that the goods are dutiable at the rate of 10 per centum ad valorem as nonenumerated unmanufactured articles…