Borgfeldt v. Erhardt
U.S. Circuit Court for the District of Southern New York
At Law. This was an action against the collector of the port of New York to recover duties alleged to have been exacted in excess of the lawful duty. The plaintiffs on May 27, 1889, imported certain merchandise, consisting of pieces of horn of India cattle, cut into strips, polished and ready for use as bones or stays for ladies’ corsets and dresses.
Read the full summary
At Law. This was an action against the collector of the port of New York to recover duties alleged to have been exacted in excess of the lawful duty. The plaintiffs on May 27, 1889, imported certain merchandise, consisting of pieces of horn of India cattle, cut into strips, polished and ready for use as bones or stays for ladies’ corsets and dresses. The collector classified the merchandise as manufactures of horn, under Schedule NT of the tariff act of 1883, '(Tariff Index, 399,) at 30 per centum ad valorem. The plaintiffs protested, and claimed that by virtue of the provision in the…
1Opinion of the CourtLacombe, J.
The construction contended for by the defendant would probably be tlie sound one if the word “unmanufactured” were found at the end of the 513th paragraph. Lnasmuch, however, as the word “unmanufactured” is inserted in the middle of that paragraph, the natural inference would be that the phrase “horn strips and tips” covers both manufactured and unmanufactured horn strips and tips, provided they arc not so advanced in manufacture as to become something else. Apart from that, however, the case here is entirely clear upon the other principle, to-wit, that of commercial designation. The evidence…
2Cited by4 opinions
- Christensen Diamond Products Co. v. United StatesUnited States Customs Court · 1965
- Engelhard Hanovia, Inc. v. United StatesUnited States Customs Court · 1965
- Norma Co. of America v. United StatesCourt of Customs and Patent Appeals · 1915
- United States v. BrandtCourt of Customs and Patent Appeals · 1922