In re Zeimer
U.S. Circuit Court for the District of Southern New York
This was an application by Zeimer & Feldstein, importers of certain artificial leaves, for a review of the decision of the collector of the port of New York as to the rate of duty on such merchandise. The collector assessed the merchandise, consisting of artificial leaves made to resemble leaves of oak, ivy, etc., as “artificial flowers or parts thereof.”
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This was an application by Zeimer & Feldstein, importers of certain artificial leaves, for a review of the decision of the collector of the port of New York as to the rate of duty on such merchandise. The collector assessed the merchandise, consisting of artificial leaves made to resemble leaves of oak, ivy, etc., as “artificial flowers or parts thereof.” A portion of this merchandise was imported prior to the act of 1890. The paragraphs in question are 443 of the act of October 1, 1890, and 429 (Schedule N) of the act of March 3, 1883. The importers protested, insisting that the merchandise…
1Opinion of the Court
COXE, District Judge.
The question is whether the imported artificial leaves should be classified as “artificial flowers or parts thereof,” or as “manufactures of cotton” and paper. The board found that these leaves were made of colored cotton cloth, metal and wax, cotton being the component material of chief value; that they are suitable for millinery ornaments and are used for branching and making mountings and that they are commercially known, imported, bought and sold as parts of artificial flowers. This finding was upon ex parte testimony, the importers, though invited to do so, gave no…
2Cases cited4 opinions
- Maddock v. MagoneSupreme Court of the United States · 1894
- Berbecker v. RobertsonSupreme Court of the United States · 1894
- Dodge v. HeddenU.S. Circuit Court for the District of Southern New York · 1889
- Cohn v. ErhardtU.S. Circuit Court for the District of Southern New York · 1890