Levi v. United States
U.S. Circuit Court for the District of Southern New York
This was an application to review a decision of the board of general appraisers affirming a decision of the collector of the port of New York, in regard to the classification for duties, under the act of October 1, 1890, of certain fabrics. The board found that they were laces composed of silk and mohair, the latter being a product of wool or worsted, and that the mohair was more than 12 per cent, of their entire value.
1Opinion of the Court
WHEELER, District Judge.
These fabrics are silk laces, of which silk is the component material of chief value, and would be dutiable, according to the protest, under paragraph 413 of the act of 1890, but for that this paragraph does not include articles otherwise provided for. They are otherwise provided for in paragraph 398, which contains no such classifying provision as to such articles as are expressly included in it. Decision affirmed.
2Cited by1 opinion
- Hecht & Co. v. United StatesCourt of Customs and Patent Appeals · 1914