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ASIATIC PETROLEUM CORP. v. UNITED STATES

C.D. 2137; Protest No. 316471-K.

183 F.Supp. 275 (1959)

ASIATIC PETROLEUM CORP. and E. F. Philbin v. UNITED STATES.

United States Customs Court, Third Division.

December 4, 1959.

Attorney(s) appearing for the Case

Sharretts, Paley & Carter, New York City (Joseph F. Donohue and Howard Clare Carter, New York City, of counsel), for plaintiffs.

George Cochran Doub, Asst. Atty. Gen. (William J. Vitale, Murray Sklaroff, New York City, and Henry J. O'Neill, Washington, D. C., Trial Attys.), for defendant.

Before JOHNSON, DONLON, and RICHARDSON, Judges.

DONLON, Judge.

Plaintiff imported from Holland a preparation for the lubrication of marine diesel engines. This preparation is sold under the trade name Shell Alexia Oil A. The collector classified it under paragraph 1558, 19 U.S.C.A. § 1001, as an unenumerated manufactured product, dutiable at the modified rate of 10 per centum ad valorem, and plaintiff protested the classification. It is plaintiff's contention that this preparation should be classified as a...

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