Legal Opinion

Traitel Bros. v. United States

U.S. Circuit Court for the District of Southern New York

Decided June 1, 1904No. 3,264PublishedCited by 1 opinion

Appeal by the Importers from a Decision of the Board-of United States General Appraisers. On application for a review of a decision of the Board of General Appraisers, which affirmed the assessment of duty by the collector of customs at the port of New York on merchandise imported by Traitel Bros. Note G. A. 4,645, T. D. 21,957.

1Opinion of the Court

TOWNSEND,, Circuit Judge.

The merchandise in question comprises Welsh quarries, s.o,called, which were assessed for duty by the collector at the rate of four cents per square foot, under the pro*995visions of paragraph 88 of Tariff Act July 24,1897, c. 11, § 1, Schedule B, 30 Stat. 155 [U. S. Comp. St. 1901, p. 1632], as “tiles, plain, unglazed, one color, exceeding two square inches in size.” The importers protested, claiming said merchandise to be properly dutiable at the rate of 25 per cent, ad valorem, under the provisions of paragraph 87 of said act, as “brick other than fire brick, not…

2Cited by1 opinion

  1. Waddell & Co. v. United StatesCourt of Customs and Patent Appeals · 1914

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