Heller & Merz Co. v. United States
U.S. Circuit Court for the District of Southern New York
Appeals by the importers from decisions of the board of general appraisers affirming the decisions of the collector of customs with regard to certain importations made at the port of New York. The merchandise covered by these appeals was described in the decisions of the board as consisting of tetrachlorphtalic anhydride and of an article invoiced as phtalic acid. The former was found to be “a chemical compound, a coal-tar preparation not a color or dye, and not an acid.”
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Appeals by the importers from decisions of the board of general appraisers affirming the decisions of the collector of customs with regard to certain importations made at the port of New York. The merchandise covered by these appeals was described in the decisions of the board as consisting of tetrachlorphtalic anhydride and of an article invoiced as phtalic acid. The former was found to be “a chemical compound, a coal-tar preparation not a color or dye, and not an acid.” As to the latter it was observed (G. A. 3952): “Tbe so-called ‘pbtalic acid, distilled,’ is in-fact phtalic anhydride, a…
1Opinion of the CourtTownsend, District Judge
(orally). The merchandise in question is phtalic acid, including a subvariety thereof known as “tetrachlorphtalic acid,” which is in fact a substance prepared from coal tar,, and which was assessed for duty at 20 per cent, ad valorem under paragraph 19, Schedule A, § 1, c. 1244, of the act of October 1, 1890 (26 Stat. 567), as a preparation of coal tar not specially provided for, and claimed as free under section 2 of said act, par. 473, Free List, § 2, c. 1244 (26 Stat. 602), as “acids used for * * * manufacturing purposes, not specially provided for.” If the article is both an acid and a…
2Cases cited3 opinions
- Lutz v. MagoneSupreme Court of the United States · 1894
- Matheson & Co. v. United StatesCourt of Appeals for the Second Circuit · 1896
- Schoellkopf, Hartford & Maclagan, Ltd. v. United StatesU.S. Circuit Court for the District of Southern New York · 1899
3Cited by1 opinion
- Robinson v. United StatesUnited States Customs Court · 1949