United States v. Hoeninghaus & Curtiss
Court of Appeals for the Second Circuit
Appeal- from the Circuit Court of the United States for the Southern District of New York. For decisions below, see 131 Fed. 570, and G. A. 5,335, T. D. 24,423, which related to merchandise imported at the port of New York by Hoeninghaus & Curtiss, and consisting of certain fabrics having a silk warp and a cotton weft.
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Appeal- from the Circuit Court of the United States for the Southern District of New York. For decisions below, see 131 Fed. 570, and G. A. 5,335, T. D. 24,423, which related to merchandise imported at the port of New York by Hoeninghaus & Curtiss, and consisting of certain fabrics having a silk warp and a cotton weft. In determining, for the purposes of classification for duty, whether the goods were composed in chief value of silk or of cotton, the collector proceeded on the theory that the expense of warping the silk was part of the process of weaving, and should be equally apportioned…
1Opinion of the Court
WALLACE, Circuit Judge.
The importations in controversy are woven fabrics of silk and cotton, and their classification for duty depends upon the question whether the silk or cotton was the component material thereof of chief value. The collector and the Board of General Appraisers classified them as articles in which cotton was the component material of chief value, and in arriving at that conclusion refused to estimate the expense of the “warping” of the silk, a process which is preliminary to the weaving process. It seems to have been assumed that, if the expense of warping should have been…
2Cases cited2 opinions
- Seeberger v. SchlesingerSupreme Court of the United States · 1894
- Seeberger v. HardySupreme Court of the United States · 1893
3Cited by5 opinions
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- United States v. BernardCourt of Customs and Patent Appeals · 1927
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- Field v. United StatesCourt of Customs and Patent Appeals · 1916
- United States v. JohnsonCourt of Appeals for the Second Circuit · 1907