Apgar v. United States
Court of Appeals for the Seventh Circuit
Appeal from the Circuit Court of the United States for the Northern District of Illinois. This was an application by Apgar & Co. for a review of the decision of the board of general appraisers affirming the action of the collector at Chicago in assessing duty upon certain imported goods. The circuit court affirmed the decision of the board, and the importers have appealed.
1Opinion of the Court
BUNN, District Judge.
This appeal involves the question of the proper classification of an article of merchandise imported by the appellants as “nucoa nut oil,” under the act of August 27, 1894, which contains the following provisions: First, from the schedules of duty-paying articles: “230. Cocoa butter or cocoa butterine, three and one-half cents a pound.” Second, from the free list: “508. Oils, * * * nut oil or oil of nuts, not otherwise specially provided for in this act, * * * palm and cocoa nut. * ⅜ *”
The foreign sellers, in the original invoice, gave to the goods the name of “nucoa…
2Cases cited4 opinions
- In re Van BlankensteynCourt of Appeals for the Second Circuit · 1892
- Movius v. United StatesU.S. Circuit Court for the District of Southern New York · 1895
- In re WhiteU.S. Circuit Court for the District of Southern New York · 1893
- In re MuserU.S. Circuit Court for the District of Southern New York · 1892
3Cited by8 opinions
- Neresheimer v. United StatesU.S. Circuit Court for the District of Southern New York · 1903
- Vandiver v. United StatesCourt of Appeals for the Third Circuit · 1907
- Helmrath v. United StatesU.S. Circuit Court for the District of Southern New York · 1904
- United States v. LeonardCourt of Appeals for the First Circuit · 1901
- United States v. Oriental American Co.U.S. Circuit Court for the District of Oregon · 1904
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