United States v. Merck & Co.
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers; Abstract 40440. [Oral argument Apr. 25,1917, by Mr. Hanson and Mr. Brown.]
1Opinion of the CourtSmith, Judge
Phosphoric acid anhydride imported at the port of New York in packages of 2-)- pounds or less gross weight was classified by the collector of customs as a chemical or medicinal compound dutiable at 20 per cent ad’ valorem under the provisions of paragraph 17 of the *142tariff act of -1913. Phosphoric acid anhydride imported in larger packages was classified as an acid anhydride, dutiable at 15 per cent ad valorem under the provisions of paragraph 1 of said act. The pertinent parts of paragraphs 17 and 1 are as follows:
17. Chemical and medicinal compounds, combinations, and all similar articles…
2Cited by4 opinions
- Robinson v. United StatesUnited States Customs Court · 1949
- Aldrich Chemical Co. v. United StatesUnited States Customs Court · 1969
- Genebal Aniline Works, Inc. v. United StatesUnited States Customs Court · 1942
- J. E. Bernard & Co. v. United StatesUnited States Customs Court · 1955