United States v. Pearson & Emmott
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of General Appraisers. These proceedings were brought by the United States in the matter of an importation by Pearson & Emmott, with regard to which the assessment of duty by the collector of customs at the port of New York had been reversed by the Board of General Appraisers. Note G. A. 4,555, T. D. 21,595, and U. S. v. Cummings (C. C.) 65 Fed. 495.
1Opinion of the Court
TOWNSEND, Circuit Judge.
The articles in question comprise the portions of woolen material clipped from the piece in the course of making up garments. They are commercially designated by dealers in waste and by hosiery manufacturers, specifically, as “clippings” or “clips,” and are included by them within the designation “waste,” as a generic term. They are waste in the sense that they are refuse portions of the fabric, which cannot be used by the woolen mill. They are “rags” in the dictionary and popular signification, and are commercially designated and dealt in as rags by rag dealers. The…
2Cited by3 opinions
- People v. SobelNew York City Magistrates' Court · 1950
- Mattoon & Co. v. United StatesCourt of Customs and Patent Appeals · 1954
- United States v. J. Eisenberg, Inc.Court of Customs and Patent Appeals · 1956