Park v. United States
U.S. Circuit Court for the District of Southern New York
This was an application by Park & Tilford, copartners, and importers of certain merchandise known as “Calvert’s Medical Soap,” for a review of the decision of the board of general appraisers sustaining the decision of the collector of the port of New York as to the rate of duty on such merchandise.
1Opinion of the CourtOoxe, District Judge
(orally). The importation in this case consists of Calvert’s medical soap. It was classified by the collector as “toilet soap” under paragraph 79 of the tariff act of October 1, 1.890. The importers protested, insisting that it should have been classified undo the last clause of that paragraph, which provides for “all other soaps, not provided for in this act.” There was also an alternative protest, which it is unnecessary to consider. A toilet soap is used as a detergent for cleansing purposes only. That this is not such a soap is proved by an overwhelming weight of testimony. A medical soap…
2Cited by2 opinions
- Mennen Co. v. KellyCourt of Appeals for the Third Circuit · 1942
- Zinkeisen & Co. v. United StatesCourt of Appeals for the Second Circuit · 1909