George Lueders & Co. v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 5,051, T. D. 23,426, which affirmed the-assessment of duty by the collector of customs at the port of New York on merchandise imported by George Fueders & Co,.
1Opinion of the Court
TOWNSEND, Circuit Judge.
The merchandise which is the subject of these protests'is technically known as “acetic acid anhydrid,”' and was assessed for duty as a chemical compound under the provisions of paragraph 3 of the act of 1897 (Act July 24, 1897, c. 11, § 1,. Schedule A, 30 Stat. 151 [U. S. Comp. St. 1901, p. 1627]). It is-claimed by the importers to be properly dutiable as acetic acid under paragraph 1 of said act.
The Board of General Appraisers appears to have’ been largely influenced in the conclusion reached by the fact that the article in-question is not chemically an acetic acid…
2Cases cited2 opinions
- Pickhardt v. MerrittSupreme Court of the United States · 1889
- In re HerrmanU.S. Circuit Court for the District of Southern New York · 1892