Hunter v. United States
U.S. Circuit Court for the District of Southern New York
Appeal by the Importer from a Decision of the Board of United States General Appraisers. On application of John Hunter, importer, to review the decision of the Board of General Appraisers (G. A. 4,768), which affirmed the assessment of duty by the collector of customs at the port of New York.
1Opinion of the Court
PFATT, District Judge.
The merchandise in question was assessed for duty as a manufacture of paper at 35 per cent, ad valorem, under paragraph 407, Tariff Act July 24, 1897, c. 11, § 1, Schedule M, 30 Stat. 189 [U. S. Comp. St. 1901, p. 1673], and is claimed by the importer to be dutiable at 20 per cent, ad valorem, as “paper envelopes, plain,” under paragraph 399 of said act, c. 11, § 1, Schedule M, 30 Stat. 188 [U. S. Comp. St. 1901, p. 1672]. The findings of the Board of General Appraisers are approved, and their decision sustaining the assessment of duty by the collector is affirmed on the…
2Cases cited1 opinion
- In re BlumenthalU.S. Circuit Court for the District of Southern New York · 1892
3Cited by1 opinion
- United States v. CarrCourt of Customs and Patent Appeals · 1922