Commonwealth Oil Refining Co. v. United States

RAO, Chief Judge:

The merchandise involved in this case is described on the entry as “Unf. Virgin Naphtha derived from petroleum.” Two lots were imported from Venezuela and entered at the port of Ponce, Puerto Rico on June 23, 1967. Both lots were entered under item 475.35, Tariff Schedules of the United States, as “Naphtha derived from petroleum” with a duty of 0.25 cent per gallon. On September 15,1967, both lots were appraised and liquidated as entered. 1 Thereafter, on November 13, 1967, the entry was re-liquidated and one lot was assessed with duty at 1.25 cents per gallon under item…