United States v. Wakem & McLaughlin (Inc.)

The importation was tankage from slaughterhouses of Canada and was assessed by the collector at 20 per centum ad valorem under paragraph 1459 of the act of 1922 as a nonenumerated manufactured article. The importer protested the classification, claiming it to be free of duty as a substance used chiefly for fertilizer under paragraph 1583 of the same law or under paragraph 1591, 1592, 1655, 1524, or 1526, or, if dutiable, at 10 per centum ad valorem under paragraph 1457 as waste.

The Board of General Appraisers, by its majority decision, sustained the protest which applied to entries under the…