United States v. China & Japan Trading Co.
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 from the decision of the circuit court (66 Fed. 783) reversing the decision of the board of general appraisers concerning certain goods imported by the China & Japan Trading Company, Limited.
1Opinion of the Court
WALLACE, Circuit Judge.
This case involves the proper classification for duty under the tariff act of October 1, 1890, of importations consisting of (1) giant umbrellas, made of paper, and (2) bamboo blinds and scrolls, composed of strips of bamboo, joined together by cords, upon which are stencil decorations of various designs.
The umbrellas were classified for duty under the following provision:
*865“470. Umbrellas, parasols and sunshades, covered wiUi silk or alpaca, 55 per cení um ad valorem; if covered with other material, 45 per centum ad valorem.”
i’y the protest of the Importer, it was…
2Cited by17 opinions
- Cowl v. United StatesU.S. Circuit Court for the District of Southern New York · 1900
- Sears, Roebuck & Co. v. United StatesCourt of Customs and Patent Appeals · 1959
- In re F. W. Myers & Co.District Court, N.D. New York · 1903
- R. F. Downing & Co. v. United StatesDistrict Court, S.D. New York · 1905
- John Donat & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1900
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