Meyers & Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 43795. [Oral argument Oct. 27, 1920, by Mr. wakefleld and Mr. Hanson.)
1Opinion of the CourtMartiN, Judge
The merchandise now in question consists of a dark, heavy liquid, which was imported into this country, in tank cars from Canada. It was invoiced as "Lignum extract,” and was entered at the customs as “Lignum extract, by-product from the manufacture of sulphite wood pulp.” It was assessed with duty at the rate of 10 per cent ad valorem as "waste not specially provided for” under paragraph 384, tariff act of 1913.
The importers protested against the assessment, claiming among other things a right of free entry for the merchandise under the provision for "extracts of oak and chestnut and other…
2Cited by5 opinions
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- United States v. EmeryCourt of Customs and Patent Appeals · 1966