Wolff v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. Appeal by H. Wolff & Co. from a decision affirming a decision of the board of general appraisers, which sustained the collector’s classification for duty of certain imported merchandise.
1Opinion of the Court
LACOMBE, Circuit Judge.
The merchandise in question was invoiced as “soutache or.” It is a gilt braid. The center consists of four cotton cables, and around these is braided a gilt-metal thread. The metal thread is itself composed of metal wire known as “tinsel *292wire,” “lame,” or “lahn,” and cotton thread. The metal thread was worth about 75 per cent, of the value of the braid; and it is conceded that the metal per se is the component of chief value, the other component being cotton in the form of thread or cables. The collector assessed the articles for duty under paragraph 215 of the act of…
2Cases cited11 opinions
- Willamette Iron Bridge Co. v. HatchSupreme Court of the United States · 1888
- St. Paul & Pacific Railroad v. Northern Pacific RailroadSupreme Court of the United States · 1891
- Seeberger v. SchlesingerSupreme Court of the United States · 1894
- Hartranft v. MeyerSupreme Court of the United States · 1890
- Junge v. HeddenSupreme Court of the United States · 1892
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3Cited by5 opinions
- Togasaki v. United StatesCourt of Customs and Patent Appeals · 1925
- Willenborg v. United StatesCourt of Customs and Patent Appeals · 1915
- United States v. AndrewsCourt of Customs and Patent Appeals · 1924
- Horstman Co. v. United StatesCourt of Customs and Patent Appeals · 1915
- Scharf Bros. v. United StatesCourt of Customs and Patent Appeals · 1936