McKesson v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 7376 (T.D. 32643).
1Opinion of the CourtMontgomeRV, Presiding Judge
The merchandise which is the subject of this appeal is menthol. It is also 'known as peppermint crystals and appears to be imported from Japan under that name. It is procured by distilling the peppermint plant and collecting the oil from the distillate. The oil is then chilled or frozen and the portion which crystallizes constitutes the menthol. It was assessed for duty as a medicinal preparation under *516paragraph. 65 of the tariff act of 1909. It is claimed, by the importers to be classifiable in the alternative either at one-fourth of 1 cent per pound plus 10 per cent ad valorem under…
2Cases cited5 opinions
- Fink v. United StatesSupreme Court of the United States · 1898
- United States v. Sheldon & Co.Court of Customs and Patent Appeals · 1912
- United States v. MerckCourt of Appeals for the Second Circuit · 1895
- Battle & Co. Chemists' Corp. v. States.U.S. Circuit Court for the District of Eastern Missouri · 1901
- Cowl v. United StatesU.S. Circuit Court for the District of Southern New York · 1900
3Cited by11 opinions
- United States v. Hillier's Son Co.Court of Customs and Patent Appeals · 1926
- Synthetic Patents Co. v. United StatesUnited States Customs Court · 1943
- Smith & Son Manufacturing Co. v. United StatesCourt of Customs and Patent Appeals · 1927
- Roche-Organon, Inc. v. United StatesUnited States Customs Court · 1944
- United States v. P. John Hanrahan, Inc.Court of Customs and Patent Appeals · 1958
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