Nylos Trading Co. v. United States

JOHNSON, Judge,

delivered tbe opinion of tbe court:

Tbe Nylos Trading Company bas appealed from tbe judgment of tbe United States Customs Court, First Division (28 U. S. C. 1541, 2601), rendered pursuant to its decision, C. D. 1133 (21 Cust. Ct. 86), sustaining tbe action of tbe Collector of Customs in assessing duty on 63 drums of oil imported from Brazil at tbe rate of 20 per centum ad valorem. Tbe assessment was made under the provisions of paragraph 53 of tbe Tariff Act of 1930, 19 U. S. C. A. 1001, par. 53,1 tbe merchandise being classified by tbe collector as “all other expressed or…