Rheims Co. v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision by the Board of United States General Appraisers. The decision below, which is reported as G. A. 6,223 (T. D. 26,897), related to importations at the port of New York. The articles in controversy consisted of trimmed and untrimmed hats, and of braids, which were assessed under Tariff Act July 24, 1897, c. 11, § 7, 30 Stat. ■ 205 (U. S. Comp. St. 1901, p. 1693), and section 1, Schedule E, par. . 390, 30 Stat. 187 (U. S. Comp.
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On Application for Review of a Decision by the Board of United States General Appraisers. The decision below, which is reported as G. A. 6,223 (T. D. 26,897), related to importations at the port of New York. The articles in controversy consisted of trimmed and untrimmed hats, and of braids, which were assessed under Tariff Act July 24, 1897, c. 11, § 7, 30 Stat. ■ 205 (U. S. Comp. St. 1901, p. 1693), and section 1, Schedule E, par. . 390, 30 Stat. 187 (U. S. Comp. St. 190Í, p. 1670), as silk hats and silk ' braids, by similitude. The board found them to be composed wholly or in chief value of…
1Opinion of the Court
HOLT, District Judge.
The articles in this case, the duty upon which is in controversy, are certain braids used for making hats and certain kinds of hats. The importer claims that they are composed wholly or in chief value of real or natural horsehair. The Circuit Court of Appeals has held, in Paterson v. United States, 166 Fed. 733, that horsehair braids used exclusively in the manufacture of hat's are dutiable by similitude to braids wholly of straw, suitable for making hats, enumerated in paragraph 409; and under that decision these articles, if in fact composed of natural horsehair, should…
2Cases cited1 opinion
- Paterson v. United StatesCourt of Appeals for the Second Circuit · 1908
3Cited by2 opinions
- Cochran v. United StatesU.S. Circuit Court for the District of Southern New York · 1910
- Wanamaker v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1909