Fuerst Bros. & Co. v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court o E the United States for the Southern District of New York. Appeal from a decision (166 Fed. 1011) of the Circuit Court, Southern District of New York, in a customs case. The importation in question is refined cocoanut oil. The importers in their protest claimed that it was entitled to free entry as “cocoanut oil,” under Tariff Act July 24, 1897, c. 11, § 2, Free Fist, par. 626, 30 Stat. 199 (U. S. Comp.
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Appeal from the Circuit Court o E the United States for the Southern District of New York. Appeal from a decision (166 Fed. 1011) of the Circuit Court, Southern District of New York, in a customs case. The importation in question is refined cocoanut oil. The importers in their protest claimed that it was entitled to free entry as “cocoanut oil,” under Tariff Act July 24, 1897, c. 11, § 2, Free Fist, par. 626, 30 Stat. 199 (U. S. Comp. St. 1901, p. 1685). The collector assessed it for duty under section 1, Schedule G, par. 282, of said act (30 Stat. 172 [U. S. Comp. St. 1901, p. 1652]), which…
1Opinion of the CourtNoyes, Circuit Judge
(after stating the facts as above). The term “cocoanut oil” in the free list is broad enough to include refined *96as well as unrefined oil. The merchandise in question is refined cocoanut oil, and consequently it is entitled to free entry unless it is more specifically provided for elsewhere.
The Circuit Court and the Board of Appraisers apparently held that the merchandise was properly assessed for duty as “cocoa butterine” because the importers had failed to show that it was not suitable for use as a substitute for cocoa butter.
We are by no means certain that the importers, having shown that…
2Cases cited1 opinion
- United States v. Oriental American Co.U.S. Circuit Court for the District of Oregon · 1904