Wertheimer 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. This was an appeal by Wertheimer & Co. from the decision of the board of general appraisers affirming the action of the collector of customs at the port of New York in the classification for duty of certain ladies’ kid gloves, embroidered.
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Appeal from the Circuit Court of the United States for the Southern District of New York. This was an appeal by Wertheimer & Co. from the decision of the board of general appraisers affirming the action of the collector of customs at the port of New York in the classification for duty of certain ladies’ kid gloves, embroidered. The collector assessed an additional duty of 50 cents per dozen pair, under the provisions of par. 458 of the act of 1890, and the particular clause thereof which reads: “On all embroidered gloves with more than three single strands or cords, 50 cents per dozen pairs.”…
1Per curiam
According to the evidence in the record, all gloves, when commercially finished, have embroidery upon the back, consisting of three decorations, and those in which the decoration is formed of a single strand or cord are commercially known as “plain” gloves. We conclude that the embroidered gloves “with more than three single strands or cords” of paragraph 458 of the tariff act of October 1, 1890, are all those except the three single-strand embroidered gloves, and that, as the gloves in controversy have three decorations, each of which consists of more than a single strand or cord, they were…
2Cited by2 opinions
- United States v. WertheimerCourt of Customs and Patent Appeals · 1913
- Wertheimer v. United StatesU.S. Circuit Court for the District of Southern New York · 1896