United States v. Oriental American Co.

BEEEINGER, District Judge.

The tariff act provides that eocoa-

nut oil, with other enumerated, commodities, “when imported shall be exempt from duty.” Act July 24, 1897, c. 11, § 2, Free List, par. 626, 30 Stat. 199 [U. S. Comp. St. 1901, p. 1685]. The defendant imported 46,912 pounds of refined cocoanut oil, which was so classified by the customs officers at this port, but which, after analysis by the United States chemist at New York, was reclassified by them, under instructions from the Secretary of the Treasury to the Board of General Appraisers, as “cocoa-butter of cocoa-butterine.”…