United States v. Simon
U.S. Circuit Court for the District of Southern New York
This was an appeal by Simon & Co. from a decision of the board of general appraisers as to the classification for duty of certain imported merchandise.
1Opinion of the Court
WHEELER, District Judge.
This importation is of small India rubber tubing, in meter lengths, colored, the chief use of which is for the making of the stems of artificial flowers. They have been classified as parts of artificial flowers, under paragraph 443 of. the tariff act of 1890, against a protest that they are manufactures of India rubber, under paragraph 460. Cadwalader v. Wanamaker, 149 U. S. 532, 13 Sup. Ct. 979, 983, and Magone v. Wiederer, 159 U. S. 555, 16 Sup. Ct. 122, are relied upon to support this decision. The former was one of the hat-trimmings cases, and covered materials for…
2Cases cited2 opinions
- Magone v. WiedererSupreme Court of the United States · 1895
- Cadwalader v. WanamakerSupreme Court of the United States · 1893
3Cited by2 opinions
- United States v. CarrCourt of Customs and Patent Appeals · 1922
- United States v. United States Exp. Co.U.S. Circuit Court for the District of Southern New York · 1899