United States v. Knipscher & Maas Silk Dyeing Co.
U.S. Circuit Court for the District of Southern New York
On Application for Review of Decisions of the Board of United States General Appraisers. The decisions in question reversed the assessment of duty by the collector of customs at the port of New York on articles of two classes, consisting (1) of bamboo, sticks of the description given, in the opinion following, .and (2) of; hard wood sticks about one inch in diameter, which had been trimmed and peeled, and had the rough places removed, and the ends rounded.
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On Application for Review of Decisions of the Board of United States General Appraisers. The decisions in question reversed the assessment of duty by the collector of customs at the port of New York on articles of two classes, consisting (1) of bamboo, sticks of the description given, in the opinion following, .and (2) of; hard wood sticks about one inch in diameter, which had been trimmed and peeled, and had the rough places removed, and the ends rounded. On the authority of G. A. 6,031 (T. D. 26,350), the Board held the former class to have been erroneously classified as wood,…
1Opinion of the Court
HAZEL, District Judge.
The conclusions of the Board of General Appraisers that the bamboo sticks in question, which are about 4 feet in length, are entitled to free entry, under the provisions of paragraph 700 of the Act of July 24,1897, c. 11, § 2, Free List, 30 Stat. 202' [U. S. Comp. St. 1901, p. 1089], is affirmed. The bamboo sticks, which were invoiced in bundles, are commercially known as “dyers’ sticks,” and are used by dyers for hanging on dyeing material. It appears that the ends of the bamboo sticks are rounded,'and that their rough joints have been smoothed. In Brauss v. United…
2Cited by2 opinions
- Hamilton v. United StatesCourt of Appeals for the Second Circuit · 1909
- United States v. NightingaleCourt of Customs and Patent Appeals · 1914