UNITED STATES v. LEHN et al.

UNITED STATES v. LEHN et al. (Circuit Court, S. D. New York. March 13, 1902.) No. 2,741. Customs Duties — Dulcin—Chemical Compound. Dulciu, being a chemical compound, is dutiable as such under Tariff Act 1897, par. 3, and not as saccharine, under paragraph 211, it being a distinct article, and of a different chemical composition, though similar to saccharine in character and use. Appeal by the United States from a Decision of the Board of United States General Appraisers. Charles D. Baker, Asst. U. S. Atty. Albert Comstock, for the importers. [MAJORITY — COXE, District Judge] COXE, District Judge (orally). The decision of the board of general appraisers is affirmed upon the opinion delivered by General Appraiser Wilkinson, which is as follows: “The merchandise is dulcin. It was assessed for duty as saccharine at $1.50 per pound and 10 per cent, ad valorem under para graph 211 of the act of July, 1897, and is claimed to be dutiable as a chemical compound at 25 por cent, under paragraph 3. Saccharine and dulcin are both derived from coal tar, and are similar in appearance, character, and use; but each is a, distinct article, manufactured under a specific patent and of a different chemical composition. Saccharine is anliydro-ortho-sulphamin-benzoic acid, while dulcin is para-phenetol-carbamid. Dulcin might bo classified by similitude as saccharine but for its enumeration as a chemical compound. We find that it is a chemical compound, and sustain the protest. Reference is made to Arthur v. Lahey, 96 U. S. 112, 24 L. Ed. 766.”