United States v. Oriental American Co.

Citations

• 129 F. 249
• 1904 U.S. App. LEXIS 4750

Syllabus

<p>1. Customs Duties — Classification—Refined Cocoanut Oil — Cocoa-ButTEBINE.</p> <p>As to certain cocoanut oil of the melting point of 70° to 75° F., which has been purified and rendered suitable for culinary purposes and the manufacture of high-grade soaps, and which is not susceptible of the same uses as cocoa-butter, held, that the article is not subject to duty as “cocoa-butterine,” under paragraph 282, Tariff Act July 24, 1897, c. 11, § 1, Schedule G, 30 Stat. 172 [U. S. Comp. St. 1901, p. 1652], but is free of duty under paragraph 626 of said act (section 2, Free List, 30 Stat. 199 LU. S. Comp. St 1901, p. 1685]) as cocoanut oil.</p> <p>2. Same— Cocoa-Buttebine.</p> <p>Cocoa-butterine, as provided for in paragraph 282, Tariff Act July 24, 1897, c. 11, § 1, Schedule G, 30 Stat. 172 [U. S. Comp. St. 1901, p. 1652], consists óf products made in imitation of cocoa-butter, and adapted for use as a substitute therefor.</p>