United States Customs Court January 4, 1973, C.D. 4398 (C. J. Tower & Sons of Niagara, Inc. v. United States)

Watson, Judge:

The issue raised by this protest centers on the origin of the coconut oil content of an importation of sodium acyl coco isethionate (hereinafter called SACI) from Canada. Plaintiff protests only the assessment of an import tax of 2 cents per pound on the coconut oil content under sections 4581 and 4511 (b) of the Internal Kevenue Code of 1954, as amended by T.D. 53965.