Sonneborn Sons v. United States

L. Sonneborn Son (Inc.) made an importation at the port of New York of paraffin manufactured in and exported from the free zone in Hamburg, Germany. It was made from crude petroleum produced in Russia. The collector of customs assessed duty upon the importation under the proviso to paragraph 626 of the tariff act of 1897 at the rate of 1 ruble 80 copecks per pood, that being the rate of duty levied by Russia upon similar merchandise imported therein from the United States.

The appellant here, protestant below, among other claims, alleged that the merchandise was entitled to free entry under…