Brodie v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. The decision below affirmed the assessment of duty by the collector of customs at the port of New York on merchandise imported by H. W. Brodie. Note Silva v. United States (C. C.) 127 Fed. 781, and Spero v. United States (C. C.) infra.
1Opinion of the Court
PLATT, District Judge.
The merchandise in question consists of crude ostrich feathers, which were assessed as “ornamental feathers,” at 50 per cent, ad valorem, under paragraph 425 of the Tariff Act of July 24, 1897, c. 11, § 1, Schedule N, 30 Stat. 191 [U. S. Conip. St. 1901, p. 1675], and are claimed by the importers to be dutiable only at the rate of 15 per cent, ad valorem, under the first provision of said paragraph, for “feathers of all kinds * * * crude or not dressed, colored, or otherwise advanced or manufactured in any manner.” The undisputed evidence is that ostrich feathers in…
2Cited by3 opinions
- Hensel, Bruckmann & Lorbacher, Inc. v. United StatesUnited States Customs Court · 1961
- Morimura Bros. v. United StatesCourt of Customs and Patent Appeals · 1917
- Spero v. United StatesU.S. Circuit Court for the District of Southern New York · 1904