Case Name: Protest 848502-G of General Steamship Corp. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-06-14
Citations: 2 Cust. Ct. 758
Docket Number: No. 41636
Parties: Protest 848502-G of General Steamship Corp. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 758–758

Head Matter:
Before the First Division,
June 14, 1939
No. 41636.
Protest 848502-G of General Steamship Corp. (Los Angeles).

Opinion:
Opinion by
McClelland, P. J.
The record disclosed that the merchandise consists of a semisolid substance made of a mixture of sodium silicate, chalk, and water, and that it is used on oil tankers for the purpose of preventing contamination of subsequent cargoes. From the dictionary definition it appears that paints have two uses, to decorate a surface and to protect a surface. From the testimony it was found that the purpose of the use of the mixture in question was not to decorate or protect the surface of the oil tanks but to protect succeeding cargoes of whale oil from contamination by preceding cargoes of fuel oil. The claim at 20 percent under paragraph 1558 was sustained.