Geo. S. Bush & Co. v. United States

Cole, Judge:

Dogfish-liver oil, the merchandise in question, has been the subject of much previous litigation with respect to tariff classification. Geo. S. Bush & Co., Inc. v. United States, 10 Cust. Ct. 313, C. D. 773, affirmed in Same v. Same, 32 C. C. P. A. 56, C. A. D. 285, and Geo. S. Bush & Co., Inc., and Robert E. Landweer v. United States, 15 Cust. Ct. 83, C. D. 949. In each instance, the collector classified the merchandise as an advanced drug under paragraph 34 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 34),1 assessing duty at 10 per centum ad valorem, and the importer…