Legal Opinion

United States v. J. R. Simon & Co.

Court of Appeals for the Second Circuit

Decided April 13, 1909No. 189 (4,617)PublishedCited by 2 opinions

Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here upon appeal from a decision of the Circuit Court, reversing a decision of the Board of General Appraisers (G. A. 6,452; T. D. 27,644), which sustained the collector’s classification of certain importations under Tariff Act July 24, 1897, c. 11, § 1, Schedule J, pars. 339, 346, 30 Stat. 181 (U. S. Comp. St. 1901, pp. 1662, 1663)

1Per curiam

The relevant paragraphs are:

“339. Daces, lace window curtains, tidies, pillow shams, bed sets, insertings, flouncings, and other lace articles; handkerchiefs, napkins, wearing apparel, and other articles, made wholly or in part of lace, or in imitation of lace; nets or nettings, veils and veilings, etamines, vitrages, neck rufflings, ruehings, tuckings, flutings, and quillings; embroideries and all trimmings, including braids, edgings, insertings, flouncings, galloons, gorings, and bands; wearing apparel, handkerchiefs, and other articles or fabrics embroidered in any manner by hand or…

2Cases cited1 opinion

  1. United States v. B. Ulmann & Co.Court of Appeals for the Second Circuit · 1905

3Cited by2 opinions

  1. Frank & Co. v. United StatesCourt of Customs and Patent Appeals · 1914
  2. Lang v. United StatesCourt of Customs and Patent Appeals · 1918

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