Case Name: UNITED STATES v. KNAUTH, NACHOD & KUHNE
Court: United States Circuit Court for the Southern District of New York
Jurisdiction: United States
Decision Date: 1906-12-12
Citations: 150 F. 610
Docket Number: No. 4,263
Parties: UNITED STATES v. KNAUTH, NACHOD & KUHNE.
Judges: 
Reporter: Federal Reporter
Volume: 150
Pages: 610–610

Head Matter:
UNITED STATES v. KNAUTH, NACHOD & KUHNE.
(Circuit Court, S. D. New York.
December 12, 1906.)
No. 4,263.
Customs Duties — Classification—Pyroxylin Smokers’ Articles — Specifics Enumeration.
Paragraph 459, Tariff Act July 24, 1897, e. 11, § 1, Schedule N, 30 Stat. 194 LU. S. Comp. St. 1901, p. 1678], covering “all smokers’ articles whatsoever, not specially provided for,” enumerates pyroxylin smokers’ articles more specifically than does paragraph 17, Schedule A, 30 Stat. 154 [U. S. Comp. St. 1901, p. 1628], covering “all compounds of pyroxylin * * * jf jn finished or partly finished articles.”
On Application for Review of a Decision of the Board of United States General Appraisers.
In the decision below the Board of General Appraisers, on the authority of Thomas v. Schwarz, 140 Red. 989, 71 C. C. A. 401, sustained the importers’ protests against the assessment "of duty by the collector of customs at the port of New York, holding that the merchandise in dispute, which consisted of pyroxylin smokers’ articles, was more specifically enumerated as “all smokers’ articles whatsoever, not specially provided for, under Tariff Act, July 24, 1897, c. 11, § 1, Schedule N, par. 459, 30 Stat. 194 [U. S. Comp. St. 1901, p. 1678], than under the provision in Schedule A, par. 17, 30 Stat. 154 [U. S. Comp. St. 1901, p. 1628], for “all compounds of pyroxylin, * * * if in finished or partly finished articles.”
J. Osgood Nichols, Asst. U. S. Atty.
Comstock & Washburn (Albert H. Washburn, of counsel), for importers.

Opinion:
HAZED, District Judge.
Decision affirmed.