Foppes v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of Decisions of the Board of United States General Appraisers. The decisions below affirmed the assessment of duty by the collector of customs at the port of New York. This assessment was made under the provision in Tariff Act Oct. 1, 1890, c. 1244, § 1, Schedule D, par. 229, 26 Stat. 583, for “chair cane, or reeds wrought or manufactured from rattans or reéds. and whether round, square, or in any other shape.”
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On Application for Review of Decisions of the Board of United States General Appraisers. The decisions below affirmed the assessment of duty by the collector of customs at the port of New York. This assessment was made under the provision in Tariff Act Oct. 1, 1890, c. 1244, § 1, Schedule D, par. 229, 26 Stat. 583, for “chair cane, or reeds wrought or manufactured from rattans or reéds. and whether round, square, or in any other shape.” The importers contended for classification under section 2, Free List, par. 756, 26 Stat 611, relating to “reeds * * * in the rough, or not further…
1Opinion of the Court
WHEELER, District Judge.
These are reeds of rattan, from which the outside that is used for seating chairs has been removed, not further manufactured than cut into lengths suitable for whips. Chair cane, or reeds manufactured from rattans or reeds, are dutiable at 10 per cent.; while reeds with other woods, in the rough and not further manufactured than cut ipto lengths, are free. These reeds are not exactly in the rough; and the reeds associated with chair cane do not seem to be confined to chair reeds. These seem to be reeds wrought from rattans, and to be dutiable at 10 per cent, as…
2Cited by2 opinions
- United States v. WinterCourt of Customs and Patent Appeals · 1913
- Rattan & Cane Co. v. United StatesCourt of Customs and Patent Appeals · 1915