Eastman Kodak Co. v. United States

The subject matter out of which this litigation arises is shark liver oil. The livers are obtained from sharks caught in the Gulf of Cali-*116fomia. After processing the livers in Mexico so as to obtain the oil therefrom, it was imported into the United States where it was classified by the Collector of Customs as inedible drugs advanced in value pursuant to paragraph 34 of. the Tariff Act of 1930. Appellant protested the classification made by the collector and claimed the importation to be drugs in a crude state under the provisions of paragraph 1669. The paragraphs read as follows:

Par. 34.…