Sidenberg v. Robertson
U.S. Circuit Court for the District of Southern New York
At Law. Action to recover duties. In 1885 plaintiff imported a variety-of cotton lace, made-up articles, comprising collars, cuffs, tidies, borders, parasol covers, etc. The collector assessed upon these goods a duty of 40 per cent, ad valorem under the provision in Schedule I of the tariff act of March 3, 1883, for “cotton laces.”
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At Law. Action to recover duties. In 1885 plaintiff imported a variety-of cotton lace, made-up articles, comprising collars, cuffs, tidies, borders, parasol covers, etc. The collector assessed upon these goods a duty of 40 per cent, ad valorem under the provision in Schedule I of the tariff act of March 3, 1883, for “cotton laces.” The importer protested, claiming that these articles were dutiable at 35 per cent, only, under the provision in the same act" and schedule for “mapufactures of cotton not otherwise provided for.” This suit was brought to recover the 5 per cent, claimed to have been…
1Opinion of the Court
Lacombe, J.,
(charging jury.) Prior to the passage of the tariff act of 1883, which lays the duty under which these goods were imported, the use to which they were put, and the perfection of manufacture which they had attained, adapting them to the use, was a very material question. There was a clause in the old tariff act providing a certain particular rate of duty on “clothing, readymade, and wearing apparel of every description, articles worn by men, women, or children, of whatever material composed,” with certain exceptions. Of course, this catch-all clause comprised a great many articles…
2Cited by6 opinions
- Elvic Import Corp. v. United StatesUnited States Customs Court · 1957
- Heads & Threads, Division of MSL Industries, Inc. v. United StatesUnited States Customs Court · 1968
- Van Raalte v. United StatesCourt of Customs and Patent Appeals · 1916
- D. S. Hesse & Bro. v. United StatesU.S. Circuit Court for the District of Southern New York · 1907
- United States v. Fung Chong Co.Court of Customs and Patent Appeals · 1946
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