United States v. Roessler & Hasslacher Chemical Co.
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United Si ates for tlie Southern District: of New York. This is an appeal from decision of the circuit court, Southern district of New York, reversing a decision of the board of general ax>praisers which affirmed the classification of certain imparted merchandise for customs duties by tlie collector of the i>ort of New York. 71 Fed. 957. Tlie facts are set forth in the opinion.
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Appeal from the Circuit Court of the United Si ates for tlie Southern District: of New York. This is an appeal from decision of the circuit court, Southern district of New York, reversing a decision of the board of general ax>praisers which affirmed the classification of certain imparted merchandise for customs duties by tlie collector of the i>ort of New York. 71 Fed. 957. Tlie facts are set forth in the opinion. The importations were entered in 1893, under the McKinley tariff act of October 1, 1890.
1Opinion of the Court
LACOMBE, Circuit Judge.
The article in question is a chemical compound, known as “acetanilid.” It is prepared from aniline oil, a product of coal tar, by treatment with carbolic acid, and derives its characteristics purely from coal tar, the acetic acid being merely a medium for its manufacture. It contains no alcohol. Some of the entries were classified for duty under paragraph 75, others under paragraph 76, while the importers claimed that all of their importations should have been classified under paragraph 19. These three paragraphs read as follows:
“(75) All medicinal preparations,…
2Cases cited2 opinions
- In re Roessler & Hasslacher Chemical Co.Court of Appeals for the Second Circuit · 1892
- In re W. J. Matheson & Co.Court of Appeals for the Second Circuit · 1892
3Cited by5 opinions
- Smillie v. United StatesCourt of Customs and Patent Appeals · 1924
- Roessler & Hasslacher Chemical Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1899
- United States v. Von OefeleCourt of Customs and Patent Appeals · 1913
- R. W. Greeff & Co. v. United StatesUnited States Customs Court · 1943
- Byrnes v. United StatesUnited States Customs Court · 1942