E. C. Hazard & Co. 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. On appeal by the importers from a decision oE the Circuit Court for the Southern.
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Appeal from the Circuit Court of the United States for the Southern District of New York. On appeal by the importers from a decision oE the Circuit Court for the Southern. District of New York (161 Fed. 907), affirming a decision of the Board of General Appraisers which sustained the action of •rise collector, who assessed an 'ad valorem duly of 20 per cent, upon the imported merchandise as nonenmnerated manufactured articles under section 6 of the tariff act of 1897 (30 Stat. 205 [U. S. Comp. St. 1901, p. 1693]).
1Opinion of the Court
COXE, Circuit Judge.
The merchandise in controversy is described by the local appraiser as a “liquid extract of coffee bean, commonly known as essence of coffee, and not as coffee or coffee substitute.” A sample package was introduced in evidence labeled “Concentrated Essence of Turkey Coffee.”
One of the witnesses produced by the importers testifies that the imported article, as represented by the sample, is used—
“as a beverage as a substitute for coffee, for drinking purposes. I have tried it; it looks like coffee. It does not have the taste of coffee, I usually use. I don’t know the formula.…
2Cases cited3 opinions
- Hahn v. United StatesCourt of Appeals for the Second Circuit · 1900
- Paterson v. United StatesCourt of Appeals for the Second Circuit · 1908
- Tiffany v. United StatesCourt of Appeals for the Second Circuit · 1901
3Cited by1 opinion
- Dorward & Sons Co. v. United StatesUnited States Customs Court · 1950