R. Hoe & Co. v. United States
District Court, S.D. New York
On Application for Review of a Decision of the Board of United States General Appraisers. The decision here reviewed (G. A. 5,889, T. D. 25,942) affirmed the assessment of duty by the collector of customs at the port of New York. W. Wickham Smith, Sp. Asst. U. S. Atty.
1Opinion of the Court
TOWNSEND, Circuit Judge.
The merchandise in question consists of articles made of wood, known as “patterns.” They are of the class known as “molders’ patterns,” which are intended to be placed in sand in order to form the matrix in which the molten metal is cast; such castings constituting in this case portions of a printing press. They were assessed for duty as manufactures of wood not specially provided for, under Act July 24, 1897, c. 11, Schedule D, par. 208, 30 Stat. 168 [U. S. Comp. St. 1901, p. 1647], and are claimed to be free under paragraph 616 of said act, which reads as follows:
“Mod…
2Cited by2 opinions
- United States v. American Brown Boveri Electric Corp.Court of Customs and Patent Appeals · 1929
- Cunard Steamship Co. v. United StatesCourt of Customs and Patent Appeals · 1935