WM. Ropes & Co. v. United States

Citations

• 123 F. 990
• 1900 U.S. App. LEXIS 4946

Syllabus

<p>1. Customs Duties—Classification—Albolene—Products of Petroleum.</p> <p>The article known as “albolene,” consisting of a mechanical combination of paraffin, a petroleum product, and ceresia, a fossil wax, the paraffin constituting 80 per cent, of the article by weight, but only four-elevenths of its value, is not a product of petroleum, within the meaning of paragraph 626, Free List, § 2, c. 11, Tariff Act July 24, 1897, 30 Stat. 199 (U. S. Comp. St. 1901, p. 1685), providing for a countervailing duty on “products of petroleum produced in any country which imposes a duty on petroleum or its products exported from the United States,” but is dutiable under paragraph 448, Schedule N, § 1, c. 11, Act July 24, 1897, 30 Stat. 193 (U. S. Comp. St. 1901, p. 1677), as a manufacture of wax.</p>