United States v. Franklin

This is an appeal from a judgment of the United States Customs Court.

Merchandise, described on the invoices as “Pine-Ex medicinal pine-needle preparation in capsules. Natural product, contains no alcohol,” and also as “original Pine-Ex Bath” capsules, was assessed for duty- by the collector at the port of New York as a toilet preparation, not containing alcohol, at 75 per centum ad valorem under paragraph 62 of the Tariff Act of 1922, which reads as follows:

Par. 62. Perfumery, including cologne and other toilet waters, articles of perfumery, whether in sachets or otherwise, and all…