United States v. Dearberg Bros.
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. The decision in question reversed the assessment of duty by the collector of customs at the port of New York on goods imported by Dearberg Bros., consisting of horsehair braids, erroneously classified as wool braids.
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On Application for Review of a Decision of the Board of United States General Appraisers. The decision in question reversed the assessment of duty by the collector of customs at the port of New York on goods imported by Dearberg Bros., consisting of horsehair braids, erroneously classified as wool braids. Horsehair braids, being nowhere enumerated in the tariff act of August 27, 1894, c. 349, 28 Stat. 509, under which they were imported, became subject to the application of the so-called “similitude clause” found in section 4 of said act (28 Stat. 547), reading in part as follows: “Sec. 4.…
1Opinion of the Court
HAZEL, District Judge.
The decision of the Board of General Appraisers holding the protest filed by the importers as sufficient is affirmed. This conclusion finds support in a recent decision of the Circuit Court of Appeals for the Third Circuit in Re Guggenheim Smelting Co., 112 Fed. 517, 50 C. C. A. 374. It was stated at the hearing that the Guggenheim Case was in conflict with a decision of the Circuit Court of Appeals for this circuit in Hahn v. Erhardt, 78 Fed. 620, 24 C. C. A. 265, where it was broadly held that an importer who intends to object to the action of the collector on the…
2Cases cited6 opinions
- United States v. SalambierSupreme Court of the United States · 1898
- In re Guggenheim Smelting Co.Court of Appeals for the Third Circuit · 1901
- Shaw v. United StatesCourt of Appeals for the Second Circuit · 1903
- Hahn v. ErhardtCourt of Appeals for the Second Circuit · 1897
- John Donat & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1903
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3Cited by2 opinions
- United States v. M. Rice & Co.Supreme Court of the United States · 1922
- Rice & Co. v. United StatesCourt of Customs and Patent Appeals · 1920