United States v. Schering & Glatz
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 from a decision of the Circuit Court for the Southern District of New York, affirming a decision of the Board of General Appraisers. G. A. 6,263 (T. D. 26,995), reversing a decision of the collector assessing the merchandise in question as refined camphor, under Tariff Act July 24, 1897, c. 11, § 1, Schedule A, par. 12, 30 Stat. 152 (U. S. Comp.
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Appeal from the Circuit Court of the United States for the Southern District of New York. On appeal from a decision of the Circuit Court for the Southern District of New York, affirming a decision of the Board of General Appraisers. G. A. 6,263 (T. D. 26,995), reversing a decision of the collector assessing the merchandise in question as refined camphor, under Tariff Act July 24, 1897, c. 11, § 1, Schedule A, par. 12, 30 Stat. 152 (U. S. Comp. St. 1901, p. 1627), which is as follows: “Camphor, refined, six cents per pound.” The importers insist that the merchandise is entitled to free entry…
1Opinion of the Court
COXE, Circuit Judge.
The Board of General Appraisers found the merchandise to be crude camphor.
Additional testimony was taken in the Circuit Court and, after argument, the same conclusion was reached there. A careful consideration of the record convinces us that the contention of the importers, that the merchandise in question is crude camphor, is established by a preponderance of testimony.
*247We are convinced that the merchandise is not refined camphor, its melting point, concededly, is lower than that of refined natural camphor, not only, hut is also lower than that of various samples of crude…
2Cases cited1 opinion
- Pickhardt v. MerrittSupreme Court of the United States · 1889
3Cited by4 opinions
- Larzelere & Co. v. United StatesCourt of Customs and Patent Appeals · 1917
- Joseph Weiss Co. v. United StatesUnited States Customs Court · 1953
- Nixon Nitration Works v. United StatesUnited States Customs Court · 1957
- S. Nathan & Co. v. United StatesUnited States Customs Court · 1949