United States v. American Shipping Co.

Eland, Judge,

delivered tbe opinion of the court:

The importation the subject of this appeal is called pinelyptus, and is a combination of essential oils, to wit, pine oil and eucalyptus oil, and was returned for duty at 40 cents per pound and 50 per centum ad valorem under paragraph 61 of the Tariff Act of 1922, which reads as follows:

Par. 61. Perfume materials: Ambergris, castoreum, civet, and musk grained or in pods, 20 per centum ad valorem; anethol, citral, geraniol, heliotropin, ionone, rhodinol, safrol, terpineol, vanillin, and all natural or synthetic odoriferous or aromatic chemicals,…