Smith 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.
1Per curiam
The importations in controversy were “crocus,” an article which is produced from the dross or residuum of burnt pyrites treated by a process to eliminate the sulphur, and which is used principally as a polishing powder, but to a considerable extent as a painter’s color. This appeal presents the question whether the importations should have been classified for duty under paragraph 61 of the tariff act of 1890 (26 Stat. 567, c. 1244), or under paragraph 138, or under those tariff: provisions applicable to articles not enumerated or otherwise provided for in the act. Paragraph 61 subjects to…
2Cited by8 opinions
- United States v. BokerCourt of Customs and Patent Appeals · 1915
- United States v. Snow's United States Sample Express Co.Court of Customs and Patent Appeals · 1918
- Drakenfeld & Co. v. United StatesCourt of Customs and Patent Appeals · 1919
- United States v. Lorsch & Co.Court of Customs and Patent Appeals · 1917
- United States v. IrwinCourt of Customs and Patent Appeals · 1916
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