New York Daily News v. United States
Court of Appeals for the Second Circuit
This is an appeal from the decision of the "circuit court, Southern district of New York (61 Fed. 647), reversing a decision of thé board of general appraisers, which sustained the protest of the importers, and found the merchandise imported to be exempt from duty.
1Opinion of the Court
LACOMBE, Circuit Judge.
The board of appraisers found that "the merchandise is an eight-page pictorial paper, entitled 'New' Yorker Lustige Blatter.’ It contains stories, poems, selections of German humor, and other current literature of the day.” It is imported to he used as a supplement to the German edition of the New York Sunday News. The collector classified it as "printed matter,” under paragraph 423, Tariff Act Oct. 1, 1890, and assessed duty at 25 per cent. The importers protested, claiming that the merchandise was within the description of paragraph 657, and therefore free of duty.…
2Cited by3 opinions
- Lynch v. United StatesUnited States Customs Court · 1949
- Eichler v. United StatesU.S. Circuit Court for the District of Southern New York · 1896
- Philstan Trading, Ltd. v. United StatesUnited States Customs Court · 1960