Bancel v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision by the Board of United States General Appraisers. In this case the importer sought 'to reverse a decision by the Board of Appraisers that had affirmed the assessment of duty by the collector of customs at the port of New York on merchandise imported under the tariff act of 1897. The Board’s opinion, by Waite, General Appraiser, reads ip. part as follows: “The commodity is known as modeling clay.
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On Application for Review of a Decision by the Board of United States General Appraisers. In this case the importer sought 'to reverse a decision by the Board of Appraisers that had affirmed the assessment of duty by the collector of customs at the port of New York on merchandise imported under the tariff act of 1897. The Board’s opinion, by Waite, General Appraiser, reads ip. part as follows: “The commodity is known as modeling clay. It is used by artists and others engaged in plastic work, for making busts and models. The chemist reports that it contains 00.30 per cent of sulphur and 31.12…
1Opinion of the Court
MARTIN, District Judge.
The merchandise in question is invoiced as modeling clay, and is also sometimes called plastilina.' It was assessed for duty at 20 per cent, ad valorem under Tariff Act July 24, 1897, c. 11, § 6,-30 Stat. 205 (U. S. Comp. St. 1901, p. 1093), as a manufactured article, unenumerated. The particular claim of the importer relied upon on the argument was that said merchandise should be assessed as “clay” under section 1, Schedule B, par. 93, 30 Stat. 156 (U. S. Comp. .St. 1901, p. 1632), either directly or by application of the similitude clause of section 7, 30 Stat. 205…
2Cited by1 opinion
- United States v. StrohmeyerCourt of Customs and Patent Appeals · 1915