Wilbur-Ellis Co. v. United States

Cole, Judge:

Shark-liver oil, exported from Buenos Aires, Argentina, an'd entered at the port of Los Angeles, was classified as an advanced drug under paragraph 34 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 34), and accordingly assessed- with duty at 10 per centum ad valorem. Plaintiff urges classification as a crude drug under paragraph 1669 of the Tariff Act of 1930 (19 U. S. C. § 1201, par. 1669), admitting such merchandise free of duty. During the course of the trial, defendant injected an alternative claim, invoking the provision for “Shark oil and shark-liver oil, including oil…