Koechl v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This is an appeal by the importer from a decision of the circuit court sustaining a decision of the board of general appraisers which sustained the action of the collector in classifying for duty certain imported merchandise.
1Per curiam
The question on -this appeal is whether certain importations of antipyrine should have been classified for duty under paragraph 19 of the tariff act of October 1, 1890, or under paragraph 74 of that act. Paragraph 19 reads as follows: “All preparations of coal tar, not colors or dyes, not especially provided for in this act, twenty per cent, ad valorem.” Paragraph 74 reads as follows: “All medicinal preparations, including medicinal proprietary preparations, of which alcohol is a comx>onent part, or in the preparation of which alcohol is used, not especially provided for in this act, fifty…
2Cases cited1 opinion
- United States v. BattleCourt of Appeals for the Eighth Circuit · 1893
3Cited by5 opinions
- United States v. ScheringCourt of Appeals for the Second Circuit · 1903
- Malhame & Co. v. United StatesCourt of Customs and Patent Appeals · 1918
- United States v. Willenborg & Co.Court of Customs and Patent Appeals · 1919
- United States v. ScheringU.S. Circuit Court for the District of Southern New York · 1902
- United States v. Quong Lee & Co.U.S. Circuit Court for the District of Northern California · 1909