United States v. Seyd
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. For decision below, see 152 Fed. 657, reversing a decision of the Board of United States General Appraisers, which had affirmed the assessment of duty by the collector of customs at the port of New York on merchandise imported by William Seyd.
1Per curiam
The paper imported is concededly handmade paper. It is also surface-coated paper, and the single question is whether it shall be classified for duty under paragraph 398 or paragraph 401 of the Tariff Act of July 24, 1897 (30 Stat. 188, 189, c. 11, § 1, Schedule M [U. S. Comp. St. 1901, pp. 1671, 1672]). Paragraph 398-covers “surface-coated papers not specially provided for in this-act.” Paragraph 401 covers “handmade paper,” both plain and “ruled, bordered, embossed, printed or decorated in any manner,” but without the qualification “not specially provided for in this act.” Under familiar…
2Cases cited3 opinions
- United States v. Reiss & BradyCourt of Appeals for the Second Circuit · 1905
- Miller v. United StatesU.S. Circuit Court for the District of Southern New York · 1904
- Edward Benneche & Bro. v. United StatesCourt of Appeals for the Second Circuit · 1907
3Cited by3 opinions
- United States v. Davies, Turner & Co.Court of Appeals for the First Circuit · 1910
- Davies v. United StatesU.S. Circuit Court for the District of Massachusetts · 1909
- United States v. American Trading Co.Court of Customs and Patent Appeals · 1930