The merchandise in question is a dentifrice. Congress prior to 1897 had always included dentifrices in the same paragraph with the term “toilet preparations.” In the act' of 1897 it used the term “toilet preparations” as a class to cover the various other articles, such as dentifrices, which had been specifically enumerated in.prior tariff acts. The merchandise herein was assessed for duty, under paragraph 2 of said act, as a “toilet preparation in which alcohol is used,” at 60 cents a pound and 45 per cent, ad valorem; and the importer protested, claiming that it was dutiable at 55 cents per pound, as a “medicinal preparation in which alcohol is used,” under the provisions of paragraph 67 of said act. While the evidence is insufficient to show that this is in fact a medicinal preparation, it abundantly supports the finding of the board that it is a toilet preparation; and their decision affirming the classification of the collector of customs is therefore affirmed.
107 F. 266
RUSSMAN et al. v. UNITED STATES.
(Circuit Court, S. D. New York.
December 21, 1900.)
No. 2,794.
Customs Duties — Dentifrice.
A dentifrice is properly assessed for duty under Act 1897, par. 2, as a toilet preparation in which alcohol is used, at 60 cents a pound, and 45 per cent ad valorem.
Appeal by the Importers from a Decision of the Board of United States General Appraisers.
Stephen G. Clarke, for Importers.
Chas. D. Baker, Asst. U. S. Atty.
Russman v. United States
107 F. 266
Case Details
107 F. 266
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