Shoellkopf, Hartford & Maclagan, Ltd. v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This was an appeal by Shoellkopf, Hartford, and MacLagan from a decision of the board of general appraisers sustaining the action of the collector of. the port of New York in respect to the classification for duty of certain articles imported by the appellants. The circuit court affirmed the collector’s decision, and the importers thereupon appealed to this court.
1Opinion of the Court
LACOMBE, Circuit Judge.
The importation in this case was invoiced as “Parafinum Liq. Ph: G.,” which the testimony in the case shows to be the Latin name of the article in the German Pharmacopoeia. It is a mixture of the higher fluid members of the paraffine series of hydrocarbons; and is a clear, oily liquid obtained from petroleum, ozokerite, or some similar mineral substance. Hard paraffine (parafinum durum), which is also sometimes known as “paraffine wax,” is also a mixture of the higher members of the paraffine series of hydrocarbons. Both the hard and the liquid forms *695arc obtained from…
2Cited by4 opinions
- Hamfton v. United StatesCourt of Customs and Patent Appeals · 1925
- Schade & Co. v. United StatesCourt of Customs and Patent Appeals · 1914
- Nootka Packing Co. v. United StatesCourt of Customs and Patent Appeals · 1935
- Jones v. United StatesUnited States Customs Court · 1941