Case: Norda Essential Oil & Chemical Co., Inc., et al. v. United States
Abbreviation: Norda Essential Oil & Chemical Co. v. United States
Decision Date: 1950-05-25
Docket Number: No. 54349; protests 154060-K, etc. (New York)
Citation: 24 Cust. Ct. 474
Volume: 24
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Norda Essential Oil & Chemical Co., Inc., et al. v. United States,
Judges: 
Pages: 474–474

Head Matter:
Before the First Division,
May 25, 1950
No. 54349.
Norda Essential Oil & Chemical Co., Inc., et al. v. United States,
protests 154060-K, etc. (New York).

Opinion:
Opinion by
Mollison, J.
It was stipulated that the merchandise consists of the essential and distilled oil of amyris balsamifera, which oil differs chemically from true sandalwood oil, and that following the decisions in Nylos Trading Co. v. United States (21 Cust. Ct. 86, C. D. 1133), affirmed in Same v. Same (37 C. C. P. A. 71, C. A. D. 422), and Fritzsche Bros., Inc. v. United States (21 Cust. Ct. 90, C. D. 1134), importations of such oil would now be classified as all other essential and distilled oils, not specially provided for. Applying the principles of the cited decisions to the facts in the case at bar as established by the stipulation the claim of the plaintiffs was sustained.