Legal Opinion

United States v. Shattuck

Court of Appeals for the Second Circuit

Decided January 12, 1894No. 36PublishedCited by 2 opinions

Appeal from the Circuit Court of the United' States for the Southern District of New York. Application by Warren S. Shattuck and Gustav Binger for review of a decision of the board of general appraisers affirming the action of the collector of the port of New York in the classification of certain merchandise imported by them. The circuit court reversed the board’s decision. 54 Fed. 365. The United States appeal.

1Opinion of the Court

SHIPMAN, Circuit Judge.

This is an appeal by the United States from a decision of the United States circuit court for the southern district of New York, which reversed a decision of the board of general appraisers in regard to the classification for duty of a portion of the appellees’ merchandise. The appellees imported into the port of New York, on November 18, 1890, three kinds of elastic webbing, respectively known in the record as samples “A,” “B,” and “C,” each one being composed of cotton, silk, and India rubber. Duty was assessed thereon at the rate of 60 per cent, ad valorem, under…

2Cited by2 opinions

  1. Kenyon Co. v. United StatesCourt of Customs and Patent Appeals · 1913
  2. Hague v. United StatesU.S. Circuit Court for the District of Southern New York · 1896

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