Roessler & Hasslacher Chemical Co. W. J. Matheson & Co.
U.S. Circuit Court for the District of Southern New York
Appeals from Decision of the Board of United States “Appra'is’ersv The report of th$ district .attorney tp;,the(.secretary of the treasury in the Roessler ¿i'^^assiacher $&emicdi~'dóhipahy'Cáse is as fotiows: l J “The proceeding was an appeal by the importers from a decision of the board of U. S. appraisers at this port, affirming the decision of the collector upon the classification of certain merchandise imported into this district by said importers in theS. 8. Nederland,…
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Appeals from Decision of the Board of United States “Appra'is’ersv The report of th$ district .attorney tp;,the(.secretary of the treasury in the Roessler ¿i'^^assiacher $&emicdi~'dóhipahy'Cáse is as fotiows: l J “The proceeding was an appeal by the importers from a decision of the board of U. S. appraisers at this port, affirming the decision of the collector upon the classification of certain merchandise imported into this district by said importers in theS. 8. Nederland, August 25, 1890, which was classified by the collector as ‘chemical salt,’ and assessed for duty at the rate of 25 per…
1Opinion of the Court
Lacombe, Circuit Judge.
The question as to such a compound as this being improperly described as a product of coal-tar because some of the constituents of coal-tar have disappeared, is, I think, sufficiently answered by the testimony, which shows that from pitch, which is expressly enumerated as one of the coal-tar products, several of its constituents have been eliminated. I do not think it was the intention of congress to restrict these paragraphs to products or preparations in which the entire constituents of coal-tar still remained,'simply changed in some way or other by manufacture. Nor…
2Cited by4 opinions
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- Sandoz Chemical Works, Inc. v. United StatesUnited States Customs Court · 1961