United States v. Vandegrift & Co.
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 41690. [Oral argument Nov. 7, 1918, by Mr. Hanson and Mr. Tompkins.)
1Opinion of the CourtMontgomery, Presiding Judge
The merchandise involved in this appeal was reported by the local appraiser as consisting of a combination of distilled oils used in finishing textile fabrics, and was assessed for duty at 20 per cent ad valorem under paragraph 46 of the tariff act of 1913, which provides rates of duty on "distilled oils and all combinations of the same, not specially provided for in this section.”
The importers protested this assessment and claimed that the goods were free of-duty under paragraph 418 providing for "grease,, fats, vegetable tallow, and oils (excepting fish oils), not chemically compounded,…
2Cases cited1 opinion
- United States v. SewardCourt of Customs and Patent Appeals · 1918