United States v. Morningstar
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here upon appeal from a decision of the Circuit Court, affirming a decision of the Board of General Appraisers (G. A. (5,(509 ; T. D. 28,220), which reversed a decision of the collector, classifying the merchandise in suit as a nonenumerated manufacture under the provisions of the tariff act of 1897. The opinion filed in the Circuit Court is as follows: PLATT, District…
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Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here upon appeal from a decision of the Circuit Court, affirming a decision of the Board of General Appraisers (G. A. (5,(509 ; T. D. 28,220), which reversed a decision of the collector, classifying the merchandise in suit as a nonenumerated manufacture under the provisions of the tariff act of 1897. The opinion filed in the Circuit Court is as follows: PLATT, District Judge (orally). The importation involved in this appeal is invoiced as carnauba wax. One of the importers in his…
1Per curiam
The relevant paragraphs are both on the free list and read as follows:
“Par. 695. Wax, vegetable or mineral.”
“Par. 633. Paraffin.”
The importation is known as “carnauba wax substitute”; carnauba wax being a vegetable wax. The government’s chemist admits that, although the so-called mineral waxes are not regarded as waxes in the chemical sense, paraffin belongs to that group. Evidently Congress used the words “mineral wax” in their popular sense; otherwise, they would cover nothing. The article in question is compounded of carnauba wax and paraffin, and when completed is to all appearance a waxy…
2Cited by5 opinions
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- P. Beiersdorf & Co. v. United StatesCourt of Customs and Patent Appeals · 1944
- Strohmeyer & Arpe Co. v. United StatesUnited States Customs Court · 1943