In re Downing
U.S. Circuit Court for the District of Southern New York
At Law. Appeal by the United States from a decision of the board of United States general appraisers, reversing the decision of the collector of the port of Ñew York in the classificaiion for customs duties of certain manufactures, commercially known as “Astrakhan trimmings,” which were classified for duty by the collector as “manufactured goat’s hair and cotton — goat hair chief value, — as trimmings,” at 60 cents per pound, and, in addition thereto, 60 per cent, ad…
Read the full summary
At Law. Appeal by the United States from a decision of the board of United States general appraisers, reversing the decision of the collector of the port of Ñew York in the classificaiion for customs duties of certain manufactures, commercially known as “Astrakhan trimmings,” which were classified for duty by the collector as “manufactured goat’s hair and cotton — goat hair chief value, — as trimmings,” at 60 cents per pound, and, in addition thereto, 60 per cent, ad valorem, under paragraph 808 of Schedule Iv of the tariff act of October 1, 1890. The importers protested, claiming that the…
1Opinion of the Court
LACOMBE, Circuit Judge.
The failure to return any evidence whatever, except the samples, makes this cuse somewhat difficult of determination. Of the facts returned by the board, some are entirely unsupported by the proof; others may And sufficient warrant in an inspection of the samples themselves. For the purpose of determining this appeal it may be assumed that the articles here were invoiced as worsted Astrakhan trimmings; that they are manufactured from goat hair and cotton, — goat hair being the component material of chief value; that they'are commercially known and sold as “Astrakhan…
2Cited by1 opinion
- Knauth v. United StatesCourt of Customs and Patent Appeals · 1915