Woodruff v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision by the Board of United States General Appraisers. The decision below affirmed the assessment of duty by the collector of customs at the port of New York.
1Opinion of the Court
LACOMBE, Circuit Judge.
The merchandise in question consists of a sofa and a set of chairs, the frames of which are composed of wood, upholstered with Aubusson tapestry. Said tapestry is composed of silk and wool, silk being the component material of chief value. Silk is also of chief value in the entire combination of wood, wool, silk, metal, etc. The appraiser classified it under paragraph 366 of the tariff act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule K, 30 Stat. 184 [U. S. Comp. St. 1901, p. 1666]), as being within the enumeration:
“Cloths, knit fabrics, and all manufactures of every…
2Cases cited1 opinion
- Hempstead v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1909
3Cited by4 opinions
- Blumenthal & Co. v. United StatesCourt of Customs and Patent Appeals · 1914
- United States v. A. J. Woodruff & Co.Court of Appeals for the Second Circuit · 1909
- United States v. MulhensCourt of Customs and Patent Appeals · 1913
- United States v. O. G. Hempstead & SonCourt of Appeals for the Third Circuit · 1910