Berth Levi & Co. v. United States

Citations

• 126 F. 420
• 1903 U.S. App. LEXIS 5174

Syllabus

<p>t. Customs Duties — Classification — Antiseptic Preservative — Boracic Acid — Borax—Chemical Compounds — Unenumerated Articles.</p> <p>Held, that a certain antiseptic preservative, consisting of an intimate mechanical mixture of boracic acid and borax, the former being the more valuable component, is an article not enumerated in the tariff act of July 24, 1897, c. 11, 30 Stat. 151 [U. S. Comp. St. 1901, p. 1626], either as “boracic acid,” under paragraph 1, Schedule A, § 1, c. 11, 30 Stat. 151 [U. S. Comp. St. 1901, p. 1626], as “chemical compounds,” under paragraph 3, Schedule A, § 1, c. 11, 30 Stat. 151 [U. S. Comp. St. 1901, p. 1627], or as “borax” or “borate material,” under paragraph 11, Schedule A, § 1, c. 11, 30 Stat. 152 [U. S. Comp. St. 1901, p. 1627], and is therefore subject to assessment at the same rate of duty as boracic acid, under said paragraph 1, by virtue of section 7 of said act, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693], which prescribes that “on articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the component material thereof of chief value.”</p>