Legal Opinion

United States v. Continental Color & Chemical Co.

Court of Customs and Patent Appeals

Decided May 31, 1911No. 543PublishedCited by 10 opinions

Appeal from Board of United States General Appraisers, G. A. 7132 IT. D. 31102).

1Opinion of the CourtMartin, Judge

Under the tariff acts of 1897 and 1909 the appellees imported into this country certain merchandise consisting of hydroxide of chrome. This is a chemical compound produced in Germany, and in the record it is otherwise variously denominated oxyhydrate of chrome, chrome oxyhydrate, and chrome oxvd.

The collector classified the article as a chemical compound within the meaning of paragraph 3 of each of the acts, and therefore assessed it for duty at the rate of 25 per cent ad valorem. ■

The appellees duly filed their protest to this ruling, and, contended that the article should be admitted free…

2Cited by10 opinions

  1. United States v. Danker & MarstonCourt of Customs and Patent Appeals · 1912
  2. Hampton v. United StatesCourt of Customs and Patent Appeals · 1915
  3. United States v. Maine Central RailroadCourt of Customs and Patent Appeals · 1916
  4. Cone v. United StatesCourt of Customs and Patent Appeals · 1915
  5. Newhall v. United StatesCourt of Customs and Patent Appeals · 1913

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