Legal Opinion
R. W. Greeff & Co. v. United States
United States Customs Court
Decided April 2, 1943No. C. D. 756PublishedCited by 2 opinions
1Opinion of the Court
Cole, Judge:
The merchandise involved in this suit is known as iron by hydrogen. It derives its name from the method by which it is obtained. Oxide of iron is reduced in a suitable furnace by hydrogen gas, removing the oxygen in the form of water and leaving metallic iron in powdered form with slight impurities, similar to the product before us.
The collector of customs assessed duty on the merchandise at the rate of 25 per centum ad valorem under the Tariff Act of 1930, paragraph 5, (19 U. S. C. 1940 ed., sec. 1001, par. 5) as a medicinal preparation. Plaintiff claims that it is properly…
2Cases cited8 opinions
- Magone v. HellerSupreme Court of the United States · 1893
- Robertson v. SalomonSupreme Court of the United States · 1889
- Fink v. United StatesSupreme Court of the United States · 1898
- Goldsmith's Sons v. United StatesCourt of Customs and Patent Appeals · 1925
- Monticelli Bros. v. United StatesCourt of Customs and Patent Appeals · 1917
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Drew v. United StatesUnited States Customs Court · 1952
- E. F. Drew & Co. v. United StatesCourt of Customs and Patent Appeals · 1953