Case Name: MERCK & CO. v. UNITED STATES
Court: United States Circuit Court for the Southern District of New York
Jurisdiction: United States
Decision Date: 1903-11-04
Citations: 147 F. 896
Docket Number: No. 3,254
Parties: MERCK & CO. v. UNITED STATES.
Judges: 
Reporter: Federal Reporter
Volume: 147
Pages: 896–896

Head Matter:
MERCK & CO. v. UNITED STATES.
(Circuit Court, S. D. New York.
November 4, 1903.)
No. 3,254.
■Customs Duties — Classification—Cbeolin-Peabson—Medicinal Pbepabation.
Creolin-Pearson is not a medicinal preparation within the meaning of Tariff Act July 24, 1897, c. 11, g 1, Schedule A, par. 68, 30 Stat 154 [U. S. Comp. St. 1901, p. 1631].
On Application for Review of a Decision of the Board of United States General Appraisers.
This^ case relates to so-called Creolin-Pearson, imported at the port of New York. ‘ The collector of customs classified it under the provision for medicinal preparations in Tariff Act July 24, 1897, c. 11, § 1, Schedule A, par. 68, 30 Stat. 154 [U. S. Comp. St. 1901, p. 1631], The importers contended that the .article was not a medicinal preparation, and that, being produced from coal tar, it should have been classified as dutiable under the provision in paragraph 15 of said act (30 Stat. 152 [U. S. Comp. St. 1901, p. 1627]), for “preparations of coal tar, * * * not medicinal.” This contention was overruled by the Board of General Appraisers. Note G. A. 4,691 (T. D. 12,139) and G. A. 4,989 (T. D. 23,270).
Albert Comstock, for importers.
Charles D. Baker, Asst. U. S. Atty.

Opinion:
HAZEL, District Judge.
The decision of the Board of .United .States General Appraisers is reversed..