Matheson v. United States
U.S. Circuit Court for the District of Southern New York
This was an application by W. J. Matheson & Co. for a review of a decision by the board of general appraisers affirming the action of the collector of the port of Yew York in respect to the classification for duty of certain imported merchandise.
1Opinion of the CourtTownsend, District Judge
(orally). The article in question is oil of mirbane, or nitrobenzole. The board of general appraisers classified it for duty, under paragraph 76 of the act of 1890, at 25 per cent., as a product known as an essential oil, or as a chemical compound. The importers claim that the article should be classified at 20 per cent., under paragraph 19 of said act, as a coal-tar preparation, not a color or dye. The evidence shows that this is a coal-tar preparation in fact, and not a color or dye. It further appeared from the evideuce that it is not generally known commercially as an essen*276tial oil. In…
2Cited by1 opinion
- McEnany v. United StatesCourt of Customs and Patent Appeals · 1918