United States v. Fleitmann
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. The decision below (131 Fed. 396) affirmed a decision of the Board of United States General Appraisers, which had reversed the assessment of duty by the collector of customs at the port of New York on merchandise imported by Fleitmann & Co. Note United States v. Knowles, 126 Fed. 737, 62 C. C. A. 62, and In re Solvay Process Co. (C. C.) 134 Fed. 678. The pertinent part of section 14,…
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Appeal from the Circuit Court of the United States for the Southern District of New York. The decision below (131 Fed. 396) affirmed a decision of the Board of United States General Appraisers, which had reversed the assessment of duty by the collector of customs at the port of New York on merchandise imported by Fleitmann & Co. Note United States v. Knowles, 126 Fed. 737, 62 C. C. A. 62, and In re Solvay Process Co. (C. C.) 134 Fed. 678. The pertinent part of section 14, Customs Administrative Act June 10, 1890, c. 407, 26 Stat. 137 [U. S. Comp. St. 1901, p. 1933], referred to in the…
1Opinion of the Court
WALLACE, Circuit Judge.
The question upon this appeal concerns only the sufficiency of the importers’ protest.
The appellees imported certain silk ribbons, which were classified as “silk trimmings, 60 per cent.,” and an ad valorem duty at that rate was assessed thereon under the provisions of paragraph 390 of the tariff act of July 24, 1897, c. 11, § 1, Schedule L, 30 Stat. 15 [U. S. Comp. St. 1901, p. 1670]. The importers by their protest claimed that the merchandise was dutiable “only at the rate of 50 per centum ad valorem under paragraph 389 of the tariff act of 1897.” The protest was…
2Cases cited6 opinions
- United States v. SalambierSupreme Court of the United States · 1898
- Herrman v. RobertsonSupreme Court of the United States · 1894
- Shaw v. United StatesCourt of Appeals for the Second Circuit · 1903
- In re Collector of CustomsCourt of Appeals for the Second Circuit · 1893
- United States v. H. Bayersdorfer & Co.Court of Appeals for the Third Circuit · 1903
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Cronite Co. v. United StatesUnited States Customs Court · 1957
- United States v. Troy Laundry Machinery Co.Court of Customs and Patent Appeals · 1914
- Fuld & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1906